Within the world of vintage watches, Grand Seiko – like this full set 2017 Grand Seiko SBGR261 (9S65-00D0) dress watch here, on its original Grand Seiko strap and with full box & papers – with its distinctive "Grammar of Design," inhabits the top of the food chain, simple as that.  
 
Grand Seiko watches were - and remain to the present day - the most painstakingly designed and exquisite watches made by Seiko, first produced by both the Dani and Suwa factories.  And the Caliber 9S65-powered dress watch here is one of the most recent evolution of the storied Grand Seiko line.
 
Similar in design to the first generation of 9S calibers, but offering enhanced performance, the 9S65 utilizes MEMS (Micro Electro Mechanical System) - a technology first developed for semi-conductor manufacturing - in the production of the escapement, which allows the creation of components that are lighter, of more complex shapes and more precisely engineered.
 
Speaking of Grand Seiko design, in the early 1960s, Seiko’s Taro Tanaka created a set of design principles he called "The Grammar of Design."  In 1962, Tanaka noticed Swiss watches "sparkled brilliantly" and realized the design of high-end Seiko watches could be radically improved through the implementation of "flat and conical surfaces perfectly smooth and free of distortion" via a pioneering case architecture and the introduction of Zaratsu polishing techniques. 
 
Tanaka’s Grammar of Design made the Grand Seiko - and King Seiko - lines instantly recognizable as status symbols in the hierarchical Japanese business world of the 1960s and 1970s.  Tanaka’s rules would go on to fundamentally change Seiko’s design language.  All surfaces and angles of the case, dial, indices and hands had to be flat and geometrically perfect to best reflect light.
 
Following this aesthetic, bezels were to be simple two-dimensional faceted curves.  And third, no visual distortion from any angle was allowed, and all cases and dials had to be mirror-finished.  In “A Journey in Time: The Remarkable Story of Seiko,” Tanaka’s approach to the new style is described as follows:

“He started by creating cases and dials that had a perfectly flat surface, with two-dimensional curves on the bezel as a secondary feature.  Three-dimensional curves were not used, as a general rule.  He also decided that all distortion should be eliminated from the dial, too, so that it could be finished with a mirror surface.  This formed the basis for the new Seiko style.”
 
For a brief period in the late 1960’s and early 1970’s, some Seiko’s were certified chronometers by Bureaux officiels de contrôle de la marche des montres (precursor to COSC).  Seiko's history with the Swiss official chronometer rating is an interesting one, from Seiko's first participation in 1963 to its entry of the 45 calibre in 1968.
 
Seiko nearly always placed rather well vis-a-vis its Swiss competition - almost certainly to the embarrassment of the Swiss.  When the successor to the chronometer contest was established, the COSC standard, the Swiss made the odd decision that "all parts used to build the movement must be made within Europe” ... jealous much?
 
Make no mistake, Grand Seiko then and now marks the very best Seiko has to offer, easily on par with the vast majority of what Switzerland has to offer by way of competition.  And the Grand Seiko 43999 SD represents one of the highest achievements of Grand Seiko – namely, creating one of the best watches on the planet.  Period.
 
This Grand Seiko SBGR261 comes on it's original leather strap, and with separate leather-backed canvas strap, instructions manual, certification & warranty paperwork, inner & outer boxes, rugged travel case, and springbar tool.