Accuphase makes statement pieces all the time and nothing else
Japanese Domestic Market only. Never officially imported and sold in the USA ever.
There is a pair of Denon monos on the Bay right now for 50,000.00. I would not compromise that buying power for Denon
Over the past 30-or-so years, the American High End, which targets the 1% (or 3% or whatever) has distorted the value-scale and created a faux "royalty" in audio gear, beyond the reach even of the mere aristocracy.
Kent's point ("Never sold in the USA
ever") adds to the exclusivity, they were too good for Americans, we're incapable of appreciating them — Pioneer even named them Exclusive but it might as well have been "Too good for US".
I wouldn't be surprised if the Denon monos Ampman mentions are as good as other 50K amps, but the Denon brand can't support the weight of such pricing. SQ is a small part of the perceived value, status is a bigger factor. Your audio system must reflect glory on you. When my billionaire friends visit me and see my Denon DP80, they say "Oh God what happened? Were you wiped out in the '08 crash? Are your off-shore accounts still OK?"
This is nothing new. There were at least two #1 Bestsellers about this in the 1960s,
The Affluent Society and
The Status Seekers — and Veblen got there a century earlier with "conspicuous conception": it's not enough to be wealthy, flaunt it so
the world will know you're wealthy.
The P300 enjoys some of this status because of its name. It's a good amp, but far from royalty. It should be called Kenwood. Accuphase was started by ex-Kenwood designers who left after Kenwood made their great L-Series, then retreated back into consumer-fi. They even called their new company
Kensonic, Accuphase was just a model name for its first products (Pre/Power/Tuner).
But Accuphase is a better name, so they stuck with it.