My only observation of SAM is that other than the (optional) bass increase, even at 0% I think it improves the solidity of images at the periphery of the soundstage in the highest quality recordings. However, its very subtle and I have gone long periods with & without it. The fact that I use two KC62 subs has largely removed the need for SAM, and avoids all the ridiculous EQ & Crossover bugs that come along with SAM.
JRiver v25 (Windows) >> 220Pro/CI >> PMC Twenty5.23 + twin KEF KC62 subs. One White Phantom.