This article is from 2009 and deals with a few ICE module amps. What he has found is interesting, but I’m not sure that it means much except for the amps mentioned. I’m sure there are many other examples of off-the-shelf parts being put in a fancy case and sold at a high markup, but I don’t think it’s how high-end gear is made in general.
We should always do our homework before buying any component, as we all know (or will find out) that more money does not necessarily equal better sound.
The most important test, how does it sound to me, in my system, over an extended period of time, can only be done by buying the component and putting it in our system. I wish there was a shortcut, but I’m not aware of one available to most Audiogoners.