Rationalizing the Mark Levinson ML-40

I have read a little about the first Mark Levinson home theater processor, which, if nothing else, is certainly the most expensive unit [to be] available.

As one tries to move toward "the best there is", diminishing retuns set in--ergo, the need for rationalization.

I am interested in the thoughts of others about this product. Is it incomparable? How close is "next best"?

Thank you.