Sorry about the late response.
It's a little unusual having a transformer like this rated in Watts. A VA rating more accurately reflects the actual capabilities of the device.
Your amplifier is rated at 400W, but they also state that it is 500VA.
My interpretation of the rating of these "Goldsource" devices is that they are actually VA ratings. Given that you are very unlikely to be running your amplifier at full power for any length of time, a rating of the transformer equal to the maximum the amplifier will draw would be acceptable.
However, all other things being equal, I'd always prefer to have a bit in reserve. If there is any question about these devices (and Kris points to mixed reviews) then the added insurance of going for the higher powered version may be well worth it.
There will be little problem going from 60Hz to 50Hz as presumably your amplifier does not include a clock or anything synchronized to mains frequency.
The transformer in your Yamaha amplifier is likely to run a little hotter as it has a lower reactance at 50Hz than 60Hz, but again, as long as you don't plan on running it at full rated output power for any length of time, the difference should be within the cooling capabilities of the unit. It would be best to ensure that you place it somewhere with plenty of airflow though.