I bought a 50W tube amp head and knew was going to be too loud for most of the situations that I practice in, so I started looking around at various options like attenuators, load boxes, and reactive loads. I've been using modelers for over a year now, and started to see a lot of reactive loads that add impulse responses on the back end so you don't need a speaker cabinet at all. I knew right away this was exactly what I wanted and decided on the Boss TAE and it seemed ahead of the rest of the pack right now in a few ways. Namely unlike other reactive loads that have a fixed impedance, the Boss TAE has a switchable impedance that makes a big difference. My amp is also switchable, so I can change a few knobs and instantly hear the difference between 4/8/16 ohms. Also the Boss has a limited number of available effects like delay, compression, and reverb... and since I sold off my pedal board when I switched to a modeler AND my amp head doesn't have reverb built-in, this is another very useful feature for me. In fact combined with the footswitch and a multi fx pedal added in FX loop it's about all I would ever need for effects. Now as to why this unit is so cool... I can drive my amp head at the sweet spot which would be insanely loud by today's standards, and output to a PA speaker at bedroom volume levels and it sounds so good... I'm using a Yamaha DKR10 Mk II, but any FRFR speaker will work. Best part is I've got it loaded up with several of my own cabIR.eu and Ownhammer IRs, and with the flip of a switch (or press of a button on the pedal board) go from a perfectly mic'd Vox 1x12 speaker cabinet, to a Marshall 4x12 with vintage Greenbacks, to a Fender Tweed, to a closed-back 2x12 with Creambacks, etc... the versatility is great - I don't think I'll ever go back to using a real speaker cabinet again. There's also some tone-shaping controls on the TAE that alters the voicing of the unit and your amp. Bottom line is I love my Boss TAE and would recommend anyone using a tube amp that's "too loud" to look into one of these. By the way it says in the manual that it's only for tube amps... not for use with solid state.