Pass Labs

$85.000 & 65.000 Amps  The extreme high gone nuts
I personally could never afford any expensive audio product, but I sure am glad there are people out there that can. It wasn't that long ago, that I could not afford a $10,000+ 42 inch plasma TV. They were for rich people. I remember hearing an Audio Research Classic 60, Bryston, Levenson, and Mac but it was way more than I could afford. Now I can afford a 65 inch, TV because there were enough rich people buying them, that the technology got better and the price got lower. As for audio equipment, I can easily afford the Classic 60 but unlike TV's the price of really good audio gear has gone thru the roof and yes, so has the sound quality. Thankfully over time, the price will trickle down on good used audio gear. Hopefully I will be able to afford some better sounding equipment.
I think I can understand the $65,000 amp but I still have trouble with $5,000+ for 3 feet of speaker wire, power cord or innerconnects.  
I have listened to First-Watt J2 and SIT-2 in comparison on my system with fairly-efficient speakers (Living-Voice OBX-RW 6-ohms 93-db) and both are very good sounding amps.  The SIT-2 IMHO is the best sounding solid-state amp I've ever heard on my system.  The J2 is very good, but the SIT-2 is more articulate, and the music is more realistic.  As "you're there" with female vocals !  If you have efficient speakers (I'd say a true 93-db and up) and want some of the best sound, I'd go with  SIT-2, with the J2 right behind it.  I have two SIT-2's bi-amping my Living-Voice OBX-RW's and the sound is terrific.  Nelson Pass has done a terrific job with his First-Watt products and is constantly in design/testing mode improving on this line constantly.  If you want to buy, check out Reno Hi-Fi.  They're where I bought my First-Watt amps and great to work with.  Also, 6-Moons has done some articles on both of these and other First-Watt amps... 

I`m not a rich at all.......:=))
The way to true S.O.T.A audio lays not only in money.

My tip is:

Demo as much as you can, then choose your brands/house sound, then try pick a top of the line classic pieces of these (newer=usually lesser quality/sound for same MSRP) and buy used from some credible seller here or in eBay.

P.S. The wire/cable thing is crazily over-hyped. Leave these for last!
If everything else is already done and you like to buy a better cables then first play attention to the quality of connectors, conductor materials, AWG, etc., not for a brand name or fancy look. 
Some research and simple DIY may save you a grands here, if constructing a very top end cables.

 Just my 2c
Demo as much as you can. Have your crooked, worthless dealer work hard for your hopeful business, have him loan you all his equipment for extended periods. Buy used on this and other sites. Then complain about lack of "brick and mortar" shops.
The 70s and 80s were great times for hardware and software. I have more than enough of both. Might need to start downsizing 5-10 years out. Trying to keep a notebook for my wife so she some good $ for the equipment and records.
I like Ferrari's, too, but must stick to my blown S2000 autocross daily driver.