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THERE SEEMS TO be no limit to what people will spend on opulent spirits these days with Scotch connoisseurs often leading the way.  The Macallan is betting that their newest release will be intriguing enough to pique the palates of drinkers, and they’re probably right.  The distiller has introduced The Macallan Sherry Oak 4O Years Old, a $9OOO bottle of single malt Scotch whiskey.   Just 465 bottles will be released worldwide with only 7O making it to the US.  For the record, that works out to about $529 for a dram.  The collectible release comes from the distillery’s Speyside operation, and was aged in sherry seasoned oak casks for 4O years.  (Those casks are made of Spanish oak then seasoned for 18 months with dry Oloroso sherry, then shipped up to Scotland, where they’re filled with Macallan’s whisky.  Macallan did not make the Sherry Oak 4O Year available for critical tasting but did provide some notes: “soft cinnamon spices leading into date and figs, before giving way to a long, rich finish with a lingering cinnamon spice”.  Can’t think of a better way to spend nine grand!