Who are the most underground high-end companies

You make a lot of good points. I never realized how much overhead there was going through the traditional sales route. Besides all the advertising cost you then have to give the dealers a big chunk of change just to sell you're products. I have often wondered why more companies just don't go factory direct and save the consumer a lot of money. 

Taters, there are a lot of good options out there. And since you started this thread looking for underground high-end, well, you’ve seen some great suggestions here from the other posters. I can get absolutely top-end tube gear hand-built in Montana or Nelson, B.C., or Massachusetts for 10 percent of what McIntosh or ARC would charge, and with better circuity. The math is pretty simple. The brick-and-mortar shops rake 50 percent off the top, then you’ve got to shovel $10k at Bob Hartley of TAS for a brief hoo-hah review. This sweats a small company pretty hard. I like buying from somebody who actually makes the thing and answers the phone and has no advertising budget (hence, underground). Wish I could give you better advice on solid-state gear, but my s/s stuff was built by the Bedini brothers 30 years ago and I can still call them up if I have an issue, which I never do with their amps, but they’re fun to BS with. Somebody mentioned Magnapans, they’re still around, you can call them up, the son or daughter answers the phone and hands you off to the owner if he/she can’t resolve it. I would investigate all the possibilities recommended by the other posters, not just me. My first recommendation would be to call ’em up (or email them) and see who answers and how quickly they get back to you. And don’t squander money on cables just yet. Start with Blue Jeans Cables in Seattle and work your way up if you really feel the need to. 

I like the way you say don't squander your money on cables just yet. I take it from that comment that you feel cables are overrated. I have borrowed many cable from the cable company in Pennsylvania. Even though I can hear a difference in cables I am not always sure if one is better than the other. It is so subjective.

I also like when you said you can buy top rated tube gear for 10 percent of the cost of Mcintosh or Audio Research. It sounds like you have really done you're due diligence. 

Taters, I've paid dearly for due diligence. When I finally swore off the high-end (I should say high-advertised) stuff was when I paid air-fare to fly the Vandy dealer over here to "adjust" the 5AC speaks, drove 90 miles each way to the airport and back, bought him lunch, the whole smash. He spent all of 10 minutes with some Radio Shack gizmo to "centre" the Vandies and the rest of the day trying to push some $8k speaker cables on me. We did a swap-out with my Blue Jeans and I found myself, in my own damn living room, apologizing, that I could not hear a difference. Then I had to drive him back to the airport. Took me about a week to realize I was very angry, and started looking in to how this stuff is made and through the channels it is sold. Like I said, find out how hard it is to talk to the guy who actually makes the stuff, and deal directly with him/her. It has cost me at least 50 large to realize that for under 10 grand you can get the best sound out there, American built, and it will just tickle your ears.