I've notice a tendency just lately for questions to pop up asking if Teddy Pardo is better than X or Y. I suspect its because TP gear isn't quite so easily available for direct comparison. I have a TP ST60 plus DAC-VC, I'm very pleased with it and I think it can certainly stand comparison with most similar amps at the price point or indeed higher. But it is the product of a small boutique designer and manufacturer and the finish and facilities on offer reflect that. I'm sure the Accuphase is also an excellent product, but it's very different, produced by a large manufacturer, with a level of bling and facilities, tone controls, power meters, logic controlled relays and I suspect a much more comprehensive remote. If your main concern is SQ and you are prepared to accept a fairly minimalist design philosophy the TP is an excellent choice. If you want the features and modern looks of the Accuphase then I'm sure its a good choice too.