I've always thought the Accuphase was called the Japanese McIntosh because they looked the same. The Accuphase gear had the meters just like the Mc did. Sound? I doubt they're the same. McIntosh do a lot of things different to others, and have a lot of things in their amps no one else has.
As for damping factor. 1) I've read that a damping factor above 40 is good enough, and you can't hear or even measure the difference between amps with damping of 40 or above. 2) Damping factor is not as much of an issue with the Mc compared to other amps, due to the fact they use output transformers (autoformers).
As for damping factor. 1) I've read that a damping factor above 40 is good enough, and you can't hear or even measure the difference between amps with damping of 40 or above. 2) Damping factor is not as much of an issue with the Mc compared to other amps, due to the fact they use output transformers (autoformers).