The person being quoted said it is the best server he ever heard. How do we know that this is a lie or hyperbole? It might be that, and whether or not it is worth $39k is a different matter.
I have not heard this latest Linn server. But, many years ago I did hear their top of the line CD player and it was a truly fantastic player. I also heard their early servers. They were in this game sooner than most companies, so they have had plenty of time to up their game.
As to the "value" of such a server, I won't get into the big picture philosophy which is pointless to argue here. As an audio component, it is worth that price if it performs up to the competition in sound quality, build, convenience, utility, etc. I did not see any of those here criticizing it mention what they heard and experienced with the product vs. their experience with other competitive products.