I bought the 80mm version of the M2 Regal a couple of years ago, got the 20-60 zoom eyepiece with it, then bought the 27x LER eyepiece after I'd used it for a bit. The 27x LER allows use in prone, pretty much the same as Kowa's LER eyepieces have made them the defacto scope for use in Hi Power matches. Compared to my Kowa 661, the M2 is a bit clearer & brighter (as it should be, 80mm objective compared to the Kowa's 66mm). I like the split focus wheel with coarse & extra fine focus. Have not had the opportunity to use any of the alpha spotters that cost three or more times as much as my M2 Regal, can only compare it to the Kowa 661, a 1986 vintage Tasco World Class 25x60, and a Vanguard Endeavor 20-60x82. I bought the Tasco after reading a very positive review in The American Rifleman, and it still gives a sharp, clear image. The Kowa works well for HP shooting, and is much more compact than the M2, but isn't quite as clear or sharp. The Vanguard Endeavor is in the same price range as the M2, but is more compact (shorter). It gives basically the same performance as the M2, but they don't advertise a LER eyepiece for it, which is essential if you're going to use it in prone matches to spot your own shots. None of these scopes will cut through heavy mirage and allow you to see bullet splashes on steel at 1000 unless you back off on the power, and even then, it's sometimes difficult or impossible to see impacts with 22-6mm bullets. I somehow doubt that even the alpha scopes will do a lot better in these conditions, but as I said, I've never had the opportunity to use one of them.
A note on customer service - while setting up to shoot from 600yds last year, I had the Celestron on my tall shooting scope stand, and had set it out of the truck in some rather tall grass. I turned around to get the rifle out, and the scope stand fell over, with the M2 landing right on the eyepiece - the fall broke the eyepiece mount out of the prism housing. I called them, told them it was my fault, and asked about the cost of repairs. They told me to ship the scope back & they'd take care of it. They did ask for $20 to cover return shipping, so I enclosed a check & shipped it off. Got a package back from Celestron a couple of weeks later; they'd replaced the complete scope.
