Boy this got out of hand ... hopefully I will not make things worse.
Firstly, we shall all agree that Accuphase vs. Mcintosh is like MAC vs. PC, i.e we have two camps that almost never agree. One should never disregard this and make bold statements (irrespective whether these statements are correct or not).
Secondly, It is also important to realize that both these brands are very expensive and often highly overpriced in most parts of the world (let's leave USA and Japan aside). Because of this almost always they are partnered with top of the line speakers and since both brands make pretty decent electronics almost always we hear good sound from both brands. However, it seems to me that when compared directly Accuphase wins almost always, e.g. my dealer who carries both brands says he sells 3-4 times more Accuphase than Mcintosh units (the two brands have comparable prices here in Europe).
Personally, I would always choose Accuphase over Mcintosh. Firstly, because of the sound. To my ears Mcintosh amps always sound slow and dark (by dark I do not mean having black background but I mean colored), they also do not image as well as Accuphase amps. Secondly, because of the build quality the Accuphase devices are much more luxurious, e.g. Mcintosh potentiometers and buttons feel rather cheep. Because of the facts mentioned above, I consider Mcintosh to be an expensive (and more versatile) Musical Fidelity, i.e. not bad but not up there with the big boys.
