+ Luxman very good quality and you don't pay the 300% mark up that Accuphase gives us in NA for basically the same amp. not to mention better resale value then the Yamaha.
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" Of the three I find the Yamaha interesting and more cost effective, but I'm a bit put off by some negative comments on the internet regarding reliability"
I have owned my Yamaha A-S1000 for about 4 years and it has been rock solid reliable. Build quality is far above it's price point. The A-S1000 is the "lowest" model in the analog only integrated amp line but it by no means is a light weight tipping the scales at 48.5 pounds. The A-S2100 is a more refined model with even higher quality parts and I bet as good a reliability.
Luxman is another rock solid brand and true resale value is a plus.
You should add this McIntosh MA-5300 to your list. It has all the features that your friend is looking for. It is made in USA from a company that’s been around for seventy years!