Yet another high-end class D amp

[Feanor]

...the 42x price tag might be an example of hyper-diminishing returns

Or recognizing the potential of the concept. Similarly, I find there is nothing inherently wrong with digital recordings - the limitations are shaped by the frequency and word size decisions. I find a parallel with switching amplifiers. Getting the filter noise further out a couple of octaves is a logical progression for improving the technology.

Doubtless it's a good thing that the well-heeled will sponsor the advancement of the state of the art. That is regardless of whether the actual sound difference is huge or slight. For my part, I'm constrained to wait 'till the high rollers have been skimmed and the recent SOTA has tricked down to the masses.