Everything mentioned here is based on your point of view and other's points of view.
In the audiophile community, most of the equipment is considered over the top and stupidly expensive to people that aren't in the audiophile community. so why the judgement on the Boulder amp?
Same with cars, watches, etc. There will always be another level where the people below will say, wow! that is too much, too over the top. So, to me, it is a matter of perspective.
You might drive a decent Cadillac, Mercedes, BMW, etc. and see a Bentley, Ferrari, etc. go by and say, wow that's over the top. Why would someone buy such a thing? The answers vary from
1. They can
2. It's the next best and greatest and they just have to have it.
3. They have lost their mind.
So, if you came into possession of lifestyle changing money, what would you do?
You have to spend it on something. Donate some, help friends and family, buy a bigger house (which someone would say is also over the top), etc. You would still have a large amount left after investments. So, have fun.
I don't know if I would buy the Boulder amp, but I would definitely have some fun after putting money away, investing, taking care of family and some friends, continue the donations and maybe do more. Well, maybe I would see what that Audio Research REF 750SE amp sounds like and the REF 10 pre-amp. or maybe something that is suppose to be much better. Why not?
So, I wouldn't disparage Boulder and other manufacturers for coming up with stupidly expensive gear. Just like I wouldn't for cars, watches, etc.
I count myself fortunate that my hearing is still okay, I'm relatively healthy, can enjoy life, equipment, family, friends.
Tell you what. I wouldn't mind listening to the amp, driving the supercar (after proper training), staying at the best hotel in Europe, eating at the best places. At least to experience it.
enjoy