If this turns out to be a truly NIB, and there is no way really to know for sure, I will be amazed. There is a 99.9% chance that it is a very clean used unit, many of us who buy new and gently used McIntosh equipment save boxes and packaging, and put them back when the next model comes along. With the C48 and C50 coming along at the end of C46 production and adding digital capability to the already great suite of features in the C46, it is highly likely that it has been back in the box since 2011 or so and was used gently / re-packed carefully as many of us do. I have seen so many “NIB” amplifiers, preamplifiers, receivers, and speakers over the years that turned out on closer inspection to have newer tape, no actual seal, sometimes evidence that the rear-panel RCAs have been used, other reasons that debunked the NIB claims. How will you know? What is your recourse? And most importantly are you paying extra for the claim that it has never been used?
Why would someone have bought this new and never opened the box? Not impossible, just highly unlikely and hard to explain. Yes the didn’t make it home from foreign service story I’ve heard many times, and for Japanese equipment sold in the PX overseas there is some merit, but not as likely for something built and sold here. I know people who live on a modest paycheck to people with private jets, and haven’t met anyone yet who will pay good money and bring home something like this and not use it, ... but still keep it around. I rant.
Anyway, if it hasn’t been used, what’s the big advantage anyway? Other than the VFD fading over use, not much in this unit ages other than the battery for memory (which discharges regardless of whether it’s used). I’d be happier buying a really nice used piece that I can inspect and hear before hauling it home, than something in a box that I’m trusting to be NIB, especially if I’m paying a premium. I would want to see evidence that your seller is the original buyer/owner, if he isn’t then all claims are hearsay and nothing more, just a flip with a claim of value.
Anyway, off my soapbox, best of luck.