I remember the glowing reviews for the SX300, it was probably one of the first digital amps that I'd read positive reviews for, of course half of that was probably driven purely by it's > $10K price. It did seem to be the amp that started the current digital revolution in the high end.
I know there's a lot of interest in the less expensive amps, but I haven't heard much about the common ~$2000 price range where the Parasounds and Aragos and a lot of the new tube amps come in.
I'd love to read a review of this amp - wonder if Sharp will be releasing it stateside.
http://www.akihabaranews.com/en/news_9699.htmlvia
http://www.engadget.com/entry/1234000193046168/