Condition is new / open box.  The outer cardboard had been opened, but it is clear from inspection that the amplifier has never been used: it was still taped into the inner factory bag with no cut or removed/reapplied tape.  The remote still has the plastic tab isolating the battery.

Upon detailed inspection I did note a single extremely minor imperfection that appears to have happened during manufacturing: on the top of the metal cover in the rear/left quadrant there is a location in the sheet metal that has a slight raise.  This is very difficult to see without looking for it by angling light lengthwise along the surface.  On running my fingers over it, it is only noticeable when specifically paying attention for it (I missed it at first glance and handling).  See pictures and video: I applied angled light to make it as visible as possible.  The video, specifically, is best as it allows you to see it while also making it apparent just how hard it is to notice.  With all that said, I do thorough inspections and don't want anything left out, no matter how minor.