arc and c-j pre's are beyond reproach, the companies are stalwarts and the sound is impeccable, kevin hayes' vac is also in this class
other companies may well make wonderful products, perhaps the equal to those of the above mentioned... there are many today, there have been many in the past
but one question is how durable and long lasting is the quality, and will the company remain healthy to support the product and customer going forward many years? remember, this is tubed gear we are talking about
i suppose the specific buyer, their expectations, time horizon to keep the gear, and so on, determines how much they value a foundational piece of one's system from a company like the above