I'm not sure if the question about what goes into the cost of a more expensive amp than the V281 is a serious question, but I think the answer is pretty simple - parts cost, labor and R&D. Also, if you are buying it from a dealer (like in the US) there is an overhead cost that commensurate with the base cost. If someone has provided a breakdown of the costs of a Nimbus I'd look just like everyone else, but without having seen that I'm guessing there are just as many improvements to parts (based on the thread at the other forum) as the other two (labor and R&D). I don't begrudge anyone who buys or sells this, but at these prices I'd get a used BHSE or something similar and switch to stats full time. I'd also add that I suspect this amp has less markup than Apex amps, Cavalli amps back in the day or the like - again, IMHO.