For me it is just more fun to attack the low end and try to make something that's easy to build and/or gives a lot of bang for the buck. Going for the top means the complexity is multiplied and things get very expensive, very quickly. Not many people have the skill or the funds needed to build something like that so it comes some mythical design that everybody might lust after but is of little use to them. That said, there are some ideas for super high end amps that have been brought up over the years which will be finished at some point in the future. Kevin did promise some people that Mjölnir Audio will make a 10K$ amp so we need something crazy for that pricetag....