My opinion is a finished product at first and if demand is there (which I feel will taper out, quickly), then it could graduate into a kit. You could also consider a short manual on how and where to mod the amp (e.g., cap swapping, magic resistor swapping, etc).
I've know you guys long enough to know how much work goes into the manual, kit packaging, stocking supplies, online support of a product, etc. I also have owned three finished amps that PB has build over the years and his build quality is second to none and worth the extra cost. There would be minimal support needed on a finished product.
Another thing to consider is who you are competing against. Unfortunately they have earned their nick name of the Stax Mafia for many reasons. The one that bothers me most is how they are able to sway opinion on products. Getting an amp into circulation and the reception of that amp should also be factored IMHO.
Lastly, these are electrostatic headphones..... The market is very small based on the entry price of the headphones and that makes for an even pickier costumer and all that comes with that type of customer......
Just my two cents