The availability of Chinese copies of some of the great European amplifier designs like Dartzeel NHB108 and FM Acoustics 300A has made spending that sort of money on an amplifier redundant.Class D was supposed to do the same but from what I have heard it falls well short.You are better off buying a Chinese clone/copy and spending the other $23,000 on room treatment and speakers.Plus I suspect the copies will sound better than most of those $25,000 amplifiers.$40,000 might get you something better- [the real thing].
If you must do it at least buy something with premium build quality and service support like Accuphase.