Hi Ting,
I certainly agree it appears to be nicely finished, but I would say the finish on this watch is "simple" compared to a Simplicity. The plates cover a lot of the movement compared to the Simplicity, and of course this watch does not have a Swiss lever escapement with a pallet fork, pallet bridge, or balance wheel that have to be finished. The plates also have a very simple straight grain finish where the Simplicity has Côtes de Genève. As I mentioned there are many ways to produce these stripes, and although they are a very common decoration, seeing them done to the sort of standard that Mr. Dufour does is extremely uncommon.
This was the decoration I spent the most time discussing with him - the equipment used, the compound angles that he used on the spindle head, the wood used for the spindle, the specific carrier oil used for the abrasive, and the type and grade of abrasive itself. Then the finished result is determined by how skilled you are at moving the table by hand at the correct and constant speed. This decoration alone is one where you can judge a lot about how well the work is done on a movement. Most companies used stamped out abrasive paper in an automated machine, and that sort of work is instantly recognizable if you know what to look for.
I respect the views of the reviewer (who I am familiar with and who is certainly experienced) but in my opinion to compare two watches for such fine detail it would have to be done with the watches side by side in person. You can't rely on photos or memory to do such a comparison in my view.
I took this video while at Mr. Dufour's - at that time he had some others working with him to produce the watches. This shows a small portion of the effort required to simply polish one countersink - of course all done by hand The person doing this had only completed a few in the entire day - the time spent on these details is considerable:
I'm not saying it's not possible that the Seiko has equaled or eclipsed the Simplicity, but to be convinced I would have to see them both side by side.
It is nice to see people challenging the top makers though. I do agree with the reviewer that the movement leaves me somewhat cold, which is common with Japanese pieces for me. I certainly respect the effort that goes into a Grand Seiko for example, but they again leave me cold aesthetically - both dial and movement side.
Cheers, Al