Who are the most underground high-end companies

Yep. I owned a pair of Vandersteen 5A carbons ($32k), replaced them with a pair of Tyler Acoustics D-12x speakers for $8k, and like them much better. Depends on your listening needs. The Vandies are great speaks but their "sweet spot" is about one foot wide dedicated. Tyler's Decade line, at least the D12xs, will open up the sound staging until you're tired of feeding the band. Ty's in Tennessee, just phone him up and talk to him. The D12xs use Class D amps in the woofer sections but unlike the Vandies, which use an AB amp in a sealed bottom, the Decades are a ported, transmission-line design. My other shout-out to Tylers is they are very efficient and give incredible detail at low volumes. Again, I'm not on his or anybody else's payroll. It's a word-of-mouth thing.

That is amazing that an 8k speaker can surpass a 32k Vandersteen. Especially considering Richard Vandersteen is considered one of the top speaker builders in the world.

I don’t disagree with your surmise, Taters. I’ve owned Vandies from the 2CEs up to the 5ACs. I hold Dick Vandersteen and his products in the highest regard. But I think if you gave the Tylers a listen you might see (hear) my point. You can’t go wrong either way, but why pay for dealer mark-ups, and ads and write-ups in The Absolute Sound? You would not believe how much money TAS and the rest of that rotten lot sweat out of guys like Dick Vandersteen. Ask him. Then talk to guys who don’t play that game.

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.