There are many good things in there like low distortion, good volume control, lots of clean power for the headphone amp, streaming, and ARC.
But a shame some bad things passed under their radar like preamp performance, jitter bands, filter ripples and output impedance of the headphone amp.
If this was sub 1k USD it would be acceptable, but for over 4k....
I agree that it is priced too high. Even if I had the money. If I had the money & it was $2500 it would strongly have my attention. If it was $3300 without the flaws, it would strongly have my attention.
It bothers me that they have already done better (yes, with a different feature set, but even so...). So they should already be able to get to the performance without to much extra research.
And while the feature set evolved (the price should also evolve: SOME for that) but the performance (that they already knew how to do [unless they got rid of employees that had done it {which would be their own fault}]).
It SHOULDN'T have cost much more to do that level of performance again (+ a few new features).
But the performance devolved and the added analog COULD have been better.
I will say that I think that what devolved MORE THAN OFFSETS the new use cases it has.
While still being very good in the grand scheme of what it does...