never heard of them before. links?
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Here is a small selection of their products. Uesugi is a well-respected brand of tube gear (mostly press, amps, phono stages) which has been sold both as finished products and as kits. They can be purchased new through a number of brick and mortar stores in Japan, and on the used market (check hifido.com). MSRP ranges from a couple of thousand USD to $10k+.
I have had limited listening experience with Uesugi products. What I have heard I have enjoyed. Their best phono stage (out of production now) is a keeper but it is not dirt cheap.
I don't have direct comparison experience to compare specific models of brands mentioned in similar systems.