There are a number of factors that confuse the issue of whether AKSA amps are good value for money or not. The AKSA is the proverbial 'fish out of water' ... it is a kit amp that (largely) doesn't compete with kit amps. Not many kit amps contain the parts quality or anywhere near the number of man hours spent critically evaluating and refining the AKSA amps. Although perhaps more high-end oriented kits are emerging now, traditionally kits have been intended to be 'good value for money' and 'good sound for the money' offerings for those who cannot afford the price tags attached to high-end amps and/or wish to have the fun and satisfaction that comes from building a kit.
Instead, the AKSA competes (sonically) head-on with the high-end manufactured amps. But, it doesn't come with a pretty case or rave reviews from the glossy magazines. Aside from the recent US tour, it has also been difficult for those outside Melbourne to audition these amps. These factors make the growth of AKSA recognition a long and slow process, it has been somewhat of an underground movement.
As someone else mentioned above, the number of high-enders who have the required assembly skills and are willing to entertain the thought that a 'kit amp' could possibly sound as good as the high priced amp in their equipment rack, are few and far between. Without being able to thoroughly audition the AKSA amp in your own system, it therefore really does require a significant leap of faith. This is exactly where I sat a few years back until a new friend, Professor Eichmann (yes, the man behind the Bullet Plug) strongly suggested that I audition the AKSA kit gear.
Well, these days I run AKSA's GK-1 pre-amp and 100w Nirvana Plus amp and have never been so emotionally connected to the music. Previously I had auditioned and/or owned gear from Plinius, BAT, Electrocompaniet, Audible Illusions, Perreux, Bel Canto, Musical Fidelity, Arcam, Golden Tube audio, etc etc. Some of these were rated 'Class A' by Stereophile for those that care about such things. However, the AKSA components were simply more convincingly lifelike. Believe me, I didn't like hearing my boutique gear outperformed by the AKSA gear and it hurt to lose these brand names for that of a little known kitset manufacturer. But, sonically there was no choice.
I should disclose that since then I have come to know Hugh quite well, but back then I didn't know him from a bar of soap and was not pre-disposed to buying his gear ...in fact quite the opposite as I would have to find someone to build the AKSA gear (as I have no such skills) and had no respect for 'kit' gear.
I write this not as a testimonial for Hugh or AKSA (sorry, I know it sounds like one

) but rather to highlight the fact that despite being kitset amps, the AKSA gear really does compete with true high-end gear. So, in evaluating whether the AKSA is good 'value for money' do we compare parts cost to kit cost (As you would with most kit amps) or compare the kit cost to the retail cost of offerings from well reputed high-end companies with Class A ratings but performance that is equalled or surpassed by the AKSA gear? Everyone has their own idea on this and I'm not sure there will be any conscensus.
To me, a simple 'parts cost' evaluation is flawed due to the hundreds/thousands of hours of development/assessment/refinement behind the kit, and the substantial support behind the product. Yet, the fact that you have to assemble the amp yourself (or pay to have it done) means a direct comparison to a boutique amp of equal sonic quality is also somewhat flawed. So, the best basis of evaluation I can see is to take the kit cost, add the building cost (if like me, you can't do it yourself) and extra parts (transformers, case etc) and then compare it to the prices of boutique amps of equal sonic quality. For me personally, this translates to the AKSA GK-1 and 100N+ being ridiculously good value for money.
PS. My comments/comparisons above are substantially re the N+ version. While the stock and Nirvana models are very good, the Nirvana Plus model is significantly better.