I've not seen value mentioned thus far, many variable enter into value equations. Parts count and quality, how much one company charges for R&D, profit margins, business models, these just off the top of my head.
Making objective statements as to all $40K amps being superior to those priced beneath is total nonsense. Proof is in the listening, and for comparison to be really valid, needs to be in one's own system over long term.
Too much one upsmanship based solely on price at this forum, not enough value considerations.