Well, as some of the malt reviewers already hinted that this bottle came from the Easter Elchies distillery, I compared it to a Macallan 18 Sherry Oak from 1996 and a Fine Oak, it cannot deny its origin.
To be honest and if you leave out all the hype about the originals, I do not see by far the money you have to spend on them that is worth it. Pour it in a blind tasting glass and put another sherry scotch for a third of the price next to it, it will probably be beaten. But all you fanboys don't want to read or hear that.
Yes, the distillery character matches, you get a M***lan in cask strength and 24 years, but sadly from a bourbon cask which makes it much less valuable than a hype-hype sherry cask. But it tastes fine. It is quite alright. Fine in an overall package that is worth the money for the fans (165 Euros on the first market in 2020), but nothing more to my taste. Amazingly, it can take a lot of water, more than the most cask strengths, I even watered it down to around 40% and it is still quite nice. But on the other hand, it doesn't improve.
While I do not really like that mineralic or in a certain way metallic distillery character, this one is exactly the Ma*****n style combined with a quite strong and woody bitterness when the first sip is gone and if you take other ex-bourbon single casks in comparison, cheaper ones like a Glen Grant Local Dealer Edition from SV similar in age and abv do a better job for me. This is literally not for intensive nosing, experiencing the whisky once or twice was enough and the third, fourth or fifth time, I used a tumbler and just had a side dram while reading or watching a film. Therefore it is nice. And nothing more.
So ratings here are pushing some prices of secret distillery bottlings. From me, the bottle deserves overall something like a 88 at max, in the rating system of some users, there would be a 22/22/20/23 for me which would bring down to 87, but that is not a big deal.
So get your hands on one if you are a fan of Macallan, this is for drinking and not for making money. But if you don't give a lot of f**ks about hype distilleries, you you haven't missed anything if you don't get to try it. And honestly, guys who rate this in the 90s or more: try a 20+y old refill sherry cask whisky e.g. an Inchgower 22 from DL, a 24y Tobermory from SSMC. Bottles like these are worth the money on the same price level, for sure different, but I do not see this whisky much higher than 120-130 Euros. I even wouldn't spend 130 Euros if I had had a sample of it before.