“Let’s have some fun I’m offering two grants of $5,000 for whatever you want”
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Most grants today are "I want you to study X" not "Do something that's really worth the money" or "Build something that will genuenly help people or improve life for everyone".
Is that not a similar idea?
Source: https://www.irs.gov/businesses/small-businesses-self-employe...
In the US, any gifts over $5.49 million over the course of your lifetime is taxed.
Any gift over $14k in a single year needs to be disclosed to the IRS, but it's not taxed. They're just keeping track of it in case you hit the $5.49 million lifetime cap, and they reduce the amount of your estate tax exemption by that amount.
It's all set up to stop people from avoiding the estate tax by gifting a lot of their wealth while alive.
Person A can give persons C and D $14K each and that all falls under the annual exemption. Persons A and B can together give person C $28K and person D $28K and still be within the exemption (2 spouses giving to 2 kids is a common example).
If it's above $14,000 in a single year, the giver needs to disclose it to the IRS on their tax return for record keeping purposes, but it doesn't get taxed unless it's cumulatively above $5.49 million over the course of the giver's lifetime.
Just think about getting many people's lives moving?
I urge you to apply!
As far as safety, the input transformer is -boosting- your 120vac to 400vac-500vac :) So it's not protecting you from anything :D
My topology could be arguably safer... First, 120vac->24vdc via switching PSU. This actually provides the isolation you refer to. Then the 24vdc is split, part of it is switched down to 6.3vdc for the tube heaters and the other part is put through a ZVS boost circuit 24vdc->376vdc. Even with the double conversion, my efficiency is about 78%! I have complete isolation from AC via the first power supply. I bond my negatives to earth for safety. The best part is, this amplifier is dead quiet because the switching noise is very easy to filter.
Among players, there's a lot of cork sniffing and brand worship unfortunately. I feel like "weight" is something tangible that anyone could measure: Saving 5-6lbs, running cooler, and being more portable are things that would appeal to a lot of people.
Here's a hint: Let's say we're both right, hypothetically - no other product does this! However, since there's nothing about the design that's intrinsically yours (IE - it's combining a few undergraduate EE course projects at once) somebody else will go make it in China as soon as you demonstrate that there's a market.
Unless, of course, you really have discovered some new area of AUDIO CIRCUIT DESIGN (just about the simplest shit there is, circuit-design wise). Not...very...likely...