Been doing research on these. Like Joe said, and Perry said a good while back, quality parts and construction, even though China manufactured. The bipolar transistors and dual FETs appear to be Japan made Toshiba. At least that's what all the genuine NOS replacements appear to be. Those big yellow film caps at the outputs, I've read say "Made in Mexico", haven't seen any info on brand
How's your Acurus compare to your old PL preamp?