Basically an M-90a with only one non-anodized honeycomb heatsink and a preamp section added, of course. And the same two cast-iron transformers, too.
Added, or upgraded, are Pioneer's staple Non-Switching circuit as nherited from the A-80, here in version III,
a "Direct Connection" version II which reduces internal wiring and the multiplication of contacts (the signal goes only through halfway of the chassis),
a "clean ground circuit" which isolates the power transformers and heatsinks from the chassis and a "direct" switch which connects the input directly to the power amp section.
Also non-resonant honeycomb feet, non-resonant honeycomb chassis plates, honeycomb reinforcement plates and copper-plated caps (but for the top).
Tagged with the Pioneer ELITE name in the USA but not elsewhere (same amp, though), the A-71 was an A-717 in Japan.
That version saw a 1988 version with added S-Video and composite terminals under the A-717V moniker ; the rec-out selector was replaced by the video/audio input selector.
Trouble-free and healthy 27kg amplifiers.