$39,000.oo Aavik Acoustics U-380 Class-D integrated amplifier

@beetlemania

I think that 1) $39K is a boat-load of money and 2) if I have a boat-load of money for an amp, class-D will not be on my short list. YMMV

Your money and provocative.   Freedom to choose!
Personally not Class D fan myself.

What's the ratio of wholesale parts cost to retail price for class A and AB amps?

I think that the $100 cost of the core amplification module in a $39,000 product is definitely a cause for concern. I wouldn't even consider this product because of that fact. I'm an old Krell guy and I'm about to spend $1500+ just to replace the capacitors in my KSA 300S. Obviously the major cost of my amp is the parts that are in it. I'm just more comfortable with that value proposition.

There was a very high priced CD player that entered the market years ago (I forgot the brand) and it reviewed well until someone opened it up and found that it was basically a bottom of the line Phillips player repackaged into a very fancy case. Then everybody said it sounded like garbage. This is one of the reasons why I am pretty skeptical of product reviews even though I have subscribed to Stereophile and TAS for many years. I think it's a basic aspect of human nature that the price and appearance of a product that is subjectively evaluated has a huge effect on how it perceived. Wine is a perfect example.

I've had only one opportunity to compare Class D amps with others of conventional design. An audio buddy bought a pair of European Class D amps that were well reviewed and we compared them to his pair of Bryston 28b3 amps. Honestly, I was not expecting to hear much difference. The comparison shocked us both. The Brystons were immediately superior in every way and the difference was so large that we just looked at each other in slack jawed amazement. After that experience I don't think I can ever take a Class D amp seriously. I realize that's not fair - I'm sure there are some better ones out there and I've heard them sound good at audio shows - but there's so many wonderful solid state and tube amps available that I can comfortably weed out Class D as an option.

I think pesky_wabbit stated it well. Agree 100%. 
I know an a'phile who actually bought a few of these Aavik pieces, paid close to retail, went to sell them in the used market...and paid a large price to dump them! Now whether this price was acceptable to him or not is another issue, but a very major depreciation was the outcome. ( Far more than usual in this instance!).