My experience with the brand Accuphase since 1981, which I have had owned 4-5 P300's for near 40 years. The P300 is the least expensive Accuphase Amp one can purchase. Two lead electronic engineers at Kenwood in Japan wanted to have the highest audio available line to the consumer; the cost would not be an issue. Kenwood first thought it was a good idea, then decided to back out. The two engineers first units had Kensonic (Kenwood parent company) and the Accuphase name, which was more the line, but then it was too late; too many manufactured units all ready to ship. Teac, a good company in the day, agreed to be their distributor in the United States, but many more sold in Japan and Europe. These are real abundant on eBay now. In the United States, boxes would have Teac, Kensonic, and Accuphase on them, salespeople did not know what was going on, and many stores refused the line for the price point was above McIntosh, who was well-positioned for years as ultra high end. The P300 sold like crazy after people started hearing it and word caught on. Though Kenwood said no to the super high end, Accuphase is still going since the early seventies with the same mission (and same high prices). I have had and even use MacIntosh equipment now; the build quality is not, in my opinion, where it was years ago. Companies make decisions for profits, though, and sometimes who need a solid forged knob?
Everything about Accuphase has the feel, and materials inside and outside the chassis are just top-notch. They will outlive you. I can't afford their new equipment and usually never buy new audio equipment anyway; too much great stuff available used. I have taken a few P300's into shops mainly for cleaning. Alpha Tech in St. Louis, Listen Up in Denver. Anytime I take an Accuphase into a shop, they go on and on about the build quality and Listen Up back in the 1990s said they waited a couple of extra days to call me for they loved listening to it the shop. Though rated at 150w/channel, bench tests have over 180. Great piece to pick up even now used, comparable sounding new I would estimate would put you in the area of $5 and %10K for equivalent performance. THD is .01, what an amp.
I just thought I would pass on some excellent equipment that you can get on the used market you're never going to see in many Audio Shops and surely not Best Buy. Good to see on this board, many are having a similar experience with Accuphase's first amp. Luxman, though it sounds German, has a much longer history as a high end brand in Japan than Accuphase. Have not heard one to date but seems like people are very happy with their products. Their price points for used equipment are far lower than Accuphase though, with numerous amps available for under $1000. Not quite as old as my Avatar, buy a movie hero to me and his jazz piano playing.