The Sanyo Plus Series P55 power amp looks like a cheap VCR but a peek inside reveals some serious build. Features:

Dual mono design
Dual TKK transformers
Two pairs of 63v 10,000uF main filters
Two pairs per channel Hitachi 2SJ49 and 2SK134 Mosfet outputs
Freon cooling tunnel for the Hitachi's
Relay operated speaker selector with one relay each for A and B speakers
Wire wrap connections throughout

With 20,000uF per channel, the 100 wpc rating is conservative.

It looks great and very well constructed.
How does it sound?

Thanks for the info - I had been watching for Sanyo Plus gear, along with Aurex and Optonica, but other gear fell to me. Seeing the features of this amp, I feel that I lost, somewhat.

It has a nice smooth sound with plenty of power in reserve and never a feeling it is becoming saturated because of challenging music. The P55 handled 6 ohm Yamaha NS-200M's without any problem and did not heat up as you might expect running a less than 8 ohm speaker. The DF is low at 60 so while the bass is plenty deep, it is not as forward as I prefer. Midrange vocals are rich and satisfying. Details are slightly laid back but enough to balance the program. Unlike most receivers and nearly all NAD's, the P55 is good enough to satisfy. Factor in the BPC looks and the low value and the P55 becomes a sleeper.

There were some nice Amps that looked like turd on the outside but fantastico on the inside.

The Kenwood Galaxy Commander comes to mind.

just for a baseline that i can gauge, how would you compare the Sanyo + P55 to the Luxman R-117?

Er, the Galaxy Commander is a turd no matter which way you look at it! I had one for about as long as it took to test and sell on ebay. I got $50 for it and was GLAD to see it go.

Very good question. I haven't heard my R-117 recently so this might be a good time to do a comparo.