Some of us get it, some don't. I have and have had friends who will pay over a million just for the interior of their new jet, have a semi-truck rig dedicated to moving parts of their car collection, have high seven-figure budgets for commissioning their next "boat", ... do you think these people care what an amplifier costs if they want one? Do you think that they ever lift one? There are tens of thousands of people in this country alone who clear over a million per year in personal income, plus their portfolio growth, and even more throughout the world who can buy and sell those people.
I see people walking around the marinas evey summer who just inherited a couple of million and think they're wealthy, buy a nice used 50' SeaRay and have no idea the difference between having a couple million once, ... and having it every couple of months.
Walking around AXPONA you will see many amplifiers, speakers, etc. that appeal to the ego of the buyer, typically the new-money buyer who needs to show what he has, not the conservative who would prefer people don't know. I don't like the way this new amp looks, but it will be easier to stash somewhat out of sight than a new Western Electric amplifier or many other boutique amp so that appeals to me. I'm not a buyer for high-watt tubes (yet), but am intrigued. I do feel that Carver has a better value in high-output tubes, but doesn't have the name.
Someone touched on a primary reason for some of these statement pieces, and that is the statement. An example might be Chrysler Corp. putting money into the Viper (some might remember). It didn't sell a lot of Vipers, never made profit, even every supplier lost money on the project (and some of us wouldn't even bid on the business). It was there to improve the image of Dodge as a performance brand, it did, and it sold other Dodge vehicles. This might be the point of the MC901: showing that McIntosh is still relevant in the esoteric tube audio market, showing what McIntosh can do.
Chris is correct that it isn't for most dealers, neither was the Viper, nor Aston Martin, Bugatti, Lamborghini, or the other premium Volkswagen brands. Somehow they still sell their cars, ...