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

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!).

Are the parts in a comparably-priced A/B amplifier (Gryphon, D'Agostino, Soulution, etc.) more expensive than the ones in this amp? How much more expensive?

Anyway, using the price of parts to assess profit margin is problematic to say the least.

Are the parts in a comparably-priced A/B amplifier (Gryphon, D’Agostino, Soulution, etc.) more expensive than the ones in this amp? How much more expensive?

The cost differences are massive >50, especially when you factor in the power supplies also (SMP v Linear), for the same wattages compared to one of A/B’s you’ve chosen.
  
That’s why the mighty buck increase looks so tempting to the Class-D makers and swingers.

To give you an idea just one of the power supply caps in a linear amp you mentioned can cost as much as the whole SMP power supply in a Class-d

Cheers George

Personally that is too much money for any amp much less a Class D which is supposed to be about more for less but sounds like it competes sound wise with comparable products so why beat on this particular product? It’s an integrated amp with dac and phono so the amp is not the whole story.