Thank you for the input Kevin. As someone who grew up in Binghamton I have always had McIntosh on the brain. However, with research in their current product line I tend to agree with your assessment. The PrimaLuna stuff is starting to really look like a winner...
My current thought, goal if you will, is to get one primary amplifier. The Audio Research is a fantastic amplifier, and recently refurbished with brand new tubes from ARC, will make someone an amazing amp. At this point I am thinking I am too old, too green behind the ears with tubes, which ever you want to label it, to deal with it's re-biasing if I ever want to play around rolling tubes. Granted, it is not that difficult, but at this point in time I don't feel like messing with it. Of course it is good to know that the current tubes from ARC have less than 200 hours on them, so with my limited play on it they may last for years and years

.... I would consider selling it for what I paid for it a few months ago, but I certainly would not loose money on it since there is no desperate need to get rid of it

...
I am thinking that I may keep the First Watt for the time being since it is such a sweat sounding amplifier... but if whatever replacement I get fits the bill.... who knows...