It might seem a little harsh with the 1 star, but hear me out:
Disclaimer, since this is only available in a .75 l container, and some others are available in 1.75 l, I used those price comparisons for value. It is typically cheaper per ml/l to go with the larger volume. Also note that the larger volume is more than 2x the smaller volume.
I see all these great reviews here. I was really hoping it would be fair.
Here's how I tasted it. I like my first sip of something new to be neat (no ice). Pour it, let it sit a couple moments. Smelled ok in the glass. I closed the back of my mouth and sipped a little. It does have a nice body. There is a little diacetyl /buttery flavor even before you open your throat. I actually kind of liked that, but maybe best left to an irish whiskey. Then I opened my throat to taste more. Even before I swallowed, it burned half the hairs in my nose. I like a little bite over something too smooth (Knob Creek way before Makers Mark), but this was over the top. I think it is 90 proof, and some will say that should be expected beyond 80, but something like the Knob Creek 100 proof is perfect as a sipper, with no singing in the nostrils. Then comes that aftertaste as the heat dissipates. I think it is the charcoal from the barrel. Normally, I like the toasty oak (Woodford double oak aged is SUPERB, though too pricy for me for the most part), but this was just not right. Not strong, but present.
The second time I tried it, I put some ice in there and let it sit and get cold. Much better all around. So, it improved when it was too cold to let the flavors come through, and watered down a bit...
I feel like they were shooting for Four Roses small batch or maybe Tullamore Dew with this one because of the diacytl ( I do recall that in the Tullimore, though it has been too long since I have had 4 Roses to say that with certainty--just my possibly flawed recollection) . I do know 4 Roses matches the 90 proof with much less heat. Tullimore is only 80 proof, so maybe shouldn't be compared.
Honestly, Jim is a much better sipper in my opinion. At $26 for the big bottle, its cheaper. You can't even play the "well, this Sams whiskey is cheap, so not too bad" card when you compare the two per liter (as available).
Conclusion: There is no occasion where I can endorse this purchase. Spend a little more for something with more positive characteristics (4 roses, knob creek, Elijah Craig...), or save some money and go with Jim (big bottle to beat the price). Still better for sipping, and cheap to mix with. Even Jack, which has a bit of that charcoal filter taste, but in a good way, is about the same price per liter when purchased the 1.75 l volume.