These two designs are very different. McIntosh uses an output transformer much like tube amps and is an A/B design. Use of output transformers probably limits damping. Accuphase amps are usually class A designs with large power supplies. Accuphase was started by Kenwood designers as a higher end brand.
McIntosh vs. Accuphase
I've heard more than once that Accuphase was Japan's McIntosh and was wondering if someone that has had experience with both brands would like to give their opinions on any differences and likeness these makes share sonically from top to bottom? More specifically the McIntosh MC252, MC352 amps vs like wattage Accuphase units. I've noticed in the specs of both that the Accuphase amps have a much higher damping factor vs. the McIntosh which from what I understand could tell how it might effect bass performance with a given speaker. Any input or stories you might have pertaining to either brand would be greatly appreciated. Thanks! Brian/Texas