Dartzeel is ultra-high-end Swiss stuff. Here is what the Dartzeel site says about the amp:
http://www.dartzeel.com/index.php?option=com_content&task=view&id=47&Itemid=69
The whole "art" thing and comparison to a double bass (!) smacks of marketing-speak aimed at the
nouveau riches. The eBay seller making direct mention of billionaires and millionaires in Russia and China is the same thing. If you have little self-assurance and a lot of cash, then this stuff is priced for you!
I haven't heard that amp, so I cannot comment on its sound. I'd be willing to say that it PROBABLY sounds superb, really, really good -- but not necessarily. There are very high-priced, impressive-looking units out there that slightly disappoint, and make you wonder if the diminishing-returns curve doesn't head downwards again after a point (No, I didn't mention Kharma speakers...

), but I don't think Dartzeel is one of them.
I can't imagine paying $180,000 for that amp, unless it created incredibly realistic 3D soundscapes unlike (and much, much better than) anything I'd ever heard before, AND I had "money to burn" - which is a whole LOT more than I have now! But there is a market for people with very deep pockets who need to reassure themselves they're getting the best by paying the most... perhaps this suits them?