It's actually not a major stack if someone "just wants it" and they have the means to buy it. It's when one needs to count the pennies to justify the purchase is where I'm saying "look elsewhere".
I honestly don't think the AK240 is really for those who are coming from the bottom-top justification approach (coming from the likes of DX50's, X5's, ZX1's, AK120's, HM-901's). I think we all should already know that law of diminishing returns apply.
The justification for those is really more that someone wants it for whatever reason (to be different, to have something that looks cool, to just "go for the top and never have to wonder") and these reasons are personal which makes it good enough for him or her to buy this player, and that doesn't have to be reasoned or justified with anyone else. I see this as akin to the Vertu (but more rewarding than the Vertu).
Personally for -me- it is a large stack of $$ which I (maybe) personally can't justify. But I just move on and look at other products I can afford. I definitely don't see the need to vent my anger that it didn't meet my expectations on this thread.
The only reason i am considering the AK240 is to get THE best single chassis portable player. By the best, i mean Best sounding. The cost is not really a concern, other than i wouldn't want to spend it to discover that it's not all i expect or that other players offer better or similar SQ for a lot less. It's just about value for each $ spent not the sum.