I don’t intend to get in the middle of this discussion, nor am I talking sides. But thought I would clarify based on what I know.
there is no Marantz engineering in California or any part of the United States. That is just marketing and sales, logistics, etc. all engineering is in Japan.
the comment associated with Marantz Japan does appear to have come from the main engineer in Japan. English is not his first language and so certainly it can be a little broken or hard to follow.
Marantz believes that slow filters, while having some measurement faults, sound better. It’s a design choice. I don’t personally agree with that design choice and wish they would at least make it selectable.
Marantz is not alone in this view. Yamaha engineering in Japan, Cherry Amps here in the US, and others have all told me that they prefer slow rolloff. Yamaha at least makes it selectable.
I own a few AKM based dac/headphone amps with selectable filters. I’ll be totally honest in saying I can’t hear a difference between them. I couldn’t hear a difference on the last Yamaha product I reviewed with that feature either.
Sean Olive has commented to me before that they did some research into the use of FIR phase correction filters. He told me that when people could hear a difference, it was the Pre-ringing introduced by the correction. Suggesting he felt the pre-ringing is audible. Is that a knock against sharp filters with a lot of pre-ringing I leave for you to decide. The research into any of this sucks, so I am not sure we have much to look at. As I said, I can’t hear a difference.