Hi - quick update on this - I have now ordered a Linn Kolekt pre amp to partner the LK140 so will update on the results. The LK140 connected to the Beolink Passive produced improvements over the Beolink Passive Amp =- which has to be said is perfect with S40-2's and still a very good amp. The Kolekt will be standalone in my study and controlled with a Beo4 via a lintronic system - I can push the sound through to the rest of the house via Beolink Converter and use existing beolink products.
I've also replaced Playmaker with a Musical Fidelity V90 DAC - this seems to be more natural and bass is better, treble is more refined but mids about the same - my next step is to take the digital out from my iPad 2 through a cam kit and the digital extrator into the V90 so that there is no airplay involved. Having said that the Playmaker is still very good and later on will be used with BL8000's as a standalone streaming system in another place - one added benefit is that the new ATV4 can be streamed to the Playmaker and volume controlled so it is perfect to use that system with my Projector.
Really want to get the best from my M100's - has anyone else tried them with other amps apart from B&O or a mix? My favourite amp though was still the Beomaster 6000 before it packed up so will be interested to see how the new setup works out. I had considered getting another one or Beomaster 8000, but, they are so complex, dont have all the inputs I want and without anyone locally to service or repair I thought I would try another solution.