I am surprised to hear that an SN2 can power easily the Harbeth 40.2. Read often that even the Sl5 need at minimum a 250 dr.
It is a dilers myth.
Probably. I have never heard them, just read very different and opposite things on Harbeth. Some say they need 300 dr , other run some models with a Nait.
Are there some easy load Harbeth and other models which are power hungry?
Lot of people said that Atom (40W) and Harbeth P3esr is very good match.
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I have no idea what they sound like but what stunning pieces of furniture.
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Yes, I share the same observation with my SHL5+. The speakers sound pale, flat and lacklustre with smooth sounding and/or low-powered amps. After reading all the glowing reviews of the Sonneteer Orton(the Harbeth-Orton is claimed to be a match made in heaven), I bought the Orton although I was getting very good results with the 282/HCDR/250DR. It turned out that the Sonneteer Orton didnāt perform as well as the Naim separates, and I partly attribute this to the lower wattage of the Orton. My previous experiences with low powered integrateds driving Harbeth SHL5 such as Nait XS also produced the same result.
Here is @ryder quote. So the why of my confusion.
Heard lots of nice systems in a few years working in audio.
One that stands out was a Mark Levinson 39 CD and 383 integrated amp feeding a pair of Zingali Overture 4s. The Zingali wooden horn loaded tweeters are to die for, and the Levinson gear sounded stellar even though it was more or less idling.
Also fabulous was a setup in Linnās factory with an Ikemi CD feeding a Kolektor and a trio of Aktiv LK140s into a pair of Ninkas. It was an eye (or ear) opener for where an upgrade path can take a modest system over time in real world cost increments.
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Mine, about one hour ago.
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Nah, itās mine, definitely. 
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Nope - itās Def jam mine.
(But only cause I havenāt heard yours!)
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One thing that binds this community together is that almost all of us share a dedication to sound quality.
So for a lot of us the best system weāve ever heard actually is at home.
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The second best system I have ever heard is in my home now! I suspect it would become the new best system I have ever heard if I were to take it into my gardenā¦
Mind you, when I consider the systems Iāve never heard, then who knows? 
Well,
considering that sound doesnāt actually exists in the absence of a perceiving organ - science: it is otherwise just silent air molecules moving periodically - think of the greatest system in existence, no-one able to hear it and, though working, still absolutely silentā¦
The revenge of the human ear and the cortical right temporal lobe over hype and technology!
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What sound is was discussed in another thread recently about pressure. - though of course it directly relevant to consideration of sound quality.
https://community.naimaudio.com/t/air-quality-and-pressure-in-your-room/
The best sounding system. After a few beers (or wine) Iād probably argue that it was mine.
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I think Peteās nailed it, but, of course, one has to ensure that one is drinking the correct beer or wine, for maximum aural benefit.
Oh, what fun finding out. 
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Aural and oral
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The smallest P3ESR are reputed to be the hardest . I have a pair and they will perform with say a SN3.
If fed by oodles more current they certainly prefer it.
Interesting that Alan Shaw uses Hegel and has used mid-range Yamahas at Bristol
I have P3ESR they much prefer a Rega Aethos than a SN3 .
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