In absolute terms, what isn't overpriced in high-end audio? I personally would not buy anything for the listed manufacture price, but that could just be me. The build quality may not be as good as other competitors, but everybody I've talked to (dealers and non-dealers) say Tim's circuitry design is unbelievable which is the reason the sound quality is so good. Granted, he could use better parts. but that would certainly drive the price even more which would exclude me from being able to buy. I can understand your issues with the parts he uses though. If you can find a used EAR Acute 3, I would say the price is worth the performance, even with the questions about the build quality. The flexibility of tube rolling is a bonus as well to help tailor the design to your liking. There is much debate in the digital world though and beauty lies in the eyes of the beholder.