I can’t answer your question directly and admittedly have not heard the Macintosh amp. I have heard the simaudio. I’ve also owned a couple of SimAudio products and I found them to be very well built, reliable, and competent.
I can appreciate the difficulty you have with in-home auditions. Even if you can’t do that, I suggest you try to listen to these components at a dealer location because I think the McIntosh house sound and the sim house sound are quite different. it seems likely if you like one, you may not favor the other. The Macintosh amps I have heard tend to be sweet, critics would say dark and veiled, proponents would say musical. The simaudio Amp is more detailed and transparent, critics would say dry and analytical although that would not be my view, I think it delivers to the speaker the signal it receives without coloring it inany way, not a bad attribute for an amp. Although it’s always better to listen in your own set up, I think if you could hear these two components at dealer locations, you could at least get a good read on which House sound you like because they are very different.
good luck!