Which amplifier

Tough Choice. Two really great amps. I think both would drive those speakers with ease. I think I’d pick the Mac. Luxman is a solid choice as well. The build quality on the Luxman and Accuphase would be slightly better as Japan tends to do this exceptionally well. I have not heard the amps with your speakers….

I had a pair of Cornwalls driven with a Coda CSIB. It was a great tonal combination, big soundstage, exciting but not bright. I felt the Cornwalls wanted a bit of power. I demoed them with the small Luxman tube amp and just didn't feel that combo. I also used an Audio Note amp but the Coda was on top IMO.

Never heard the Accuphase, maybe look into damping factor combo for these speakers.

For resale, guessing the McIntosh.  The McIntosh is a great down the middle of the fairway amp.  I have one and listened to many.  Not exciting or toe curling.  Very little deviation in dynamics through the volumes.  Nice and flat. 

Haven't listened to the Accuphase so don't know.

Hate to go there but what about neither?  Such wonderful efficient speakers that are going to have more power than they need, imho.  That is unless you are just looking from some greater decibels. 

Have you thought about a low wattage S.E.T. tube or something from First Watt?  Audiophiliac does some reviews of the Cornwalls paired with various things and nice results from Decware.  

Good luck and please let post what you end up with and how it sounds.  Either will be great.   

I truly appreciate the response from all you gentlemen. And it’s given me a good amount of information to consider. Thank you. 

I’m going to slow you down. You don’t HAVE to buy either of these amps. You are spending thousands of dollars. It’s worth getting a demo. 

I’ve said this to friends in this hobby for years: If you are willing to spend over $5000 on a single piece of gear, it’s pretty safe insurance to make a long drive. Even if you need to get a hotel over night. If you’re spending over $10k, then a flight and a hotel room becomes cheap insurance. 

Even if you are purchasing these used and you are able to re-sell for the same money, you’d be looking at over $100 shipping each way. If you’re buying new, the hit you’d take on resell is WAY higher than the cost of a 5 hour drive and a hotel room. 

Slow down. Do a demo. Feel confident. Get excited to bring it home!