I think some states have limits on what can be considered beer. In California I beileve anything above 18% falls into the hard alcohol/spirits category and the import laws are different. I have had 120min before and it was good. It's basically a hoppy barleywine IMHO (I tasted some distinct sherry notes). I paid 18 bucks for the bottle after thinking about it at a bar (in WA state after a few pints). I probably wouldn't get it again as $18 for a 12oz beer is way too expensive in my opinion. I did get one gifted to me thats aging in my basement though.
40 bucks and a carboy is way too much money for that in my opinion. Just try to make a clone with that money! I understand the desire to try beers. Anyone want to pay me 40 bucks and a carboy for a growler of Pliny the Younger