A few posts up is what I agree with - these manufacturers are jumping on the high watt coat tails. I recently bought the Bel Canto S300 monos and the minute FedEx dropped them off, I opened them up. I was chapped - I got ripped off yet again. I'm sure they sounded good but inside was STOCK ICE ASP modules. The OEM cost on those is about $100 and that's probably on the high side of things. Back they went.
I phoned Bel Canto, asked a few questions and got slightly BS answers about how they changed some things here and there but essentially, they're stock modules. Now, to their credit, this company has the best customer service in the industry and if that's important to you, them the extra cost is worth it because the crew out there is top notch.
Bottom line is I'm waiting for the Chinese manufacturers to get into ICE and digital in the same way that they got into tubes. An ICE ASP amp should cost not more then $500 and that's why I'm probably going to buy an Acoustic Reality amp. The price is spot on where it should be and the other manufactures should take notice. I'm sure the eAR 202 is exactly the same as the Bel Canto S300.
Rotel relies on the dealer channel which should be an automatic "I won't buy Rotel" since most (and I know there's good dealers out there but not many) dealers just rip you off...
What's happening now on digital amps is exactly what happened with the computer industry - companies like B&O are simply going to kick out reference designs (not reference in the audio way but in the computer industry term of a design that is exactly copied but cost reduced in manufacturing). This allowed guys like Henry Ho of ICEH20 to become a manufacturer. I would probably buy a stock ASP module, find a chassis and drop it in...
This will change things since it will bring on high volume, low cost manufacturing like in China or Taiwan. It's all up to B&O policy of who they sell too but I think they'll go for the volume... (pardon the pun)...