Build Quality
Overall build quality is very solid. There is no rattle when shaking the mouse. When applying lateral pressure, minor creaking and flexing of the shell can be observed. I've been told that this will be improved on retails units. It's impossible to activate the side buttons by squeezing the sides. Lastly, no accidental clicks occur when slamming the mouse down.
Main buttons on the Makalu 67 are excellent. Pre-travel is very low and post-travel low, which results in a firm and satisfying click feel. While the buttons are separated from the shell, there is only minor button wiggle. Button stiffness is light. Omron D2FC-F-K (50M) (China) switches are used.
Side buttons are excellent. Both pre and post-travel are low, resulting in a snappy click response. The pressure point is even across the entire button, but the back side button feels slightly mushier than those on front. Button size and placement is good as actuation is possible rather easily by rolling one's thumb over these. Unfortunately, I wasn't able to pry the side-button PCB out of the top shell, so there is no picture. TTC switches (3M) are used for these.
At the top of the mouse is a single button for cycling through the set CPI levels. Its click feel is good. Another TTC switch (1M) is used here.
The scroll wheel is excellent. Scrolling up or down produces barely any noise, and the individual steps are nicely separated, resulting in great tactility. The encoder is from Alps. The middle (scroll wheel) click requires medium force for actuation. A TTC switch (white plunger) is used for this one.
Coating
The Makalu 67 has a smooth matte coating all over. It doesn't attract fingerprints, dirt, or the likes too much. It's easy to clean, and there are no signs of wear left after doing so. All in all, an excellent coating.
Disassembly
Disassembling the Makalu 67 is somewhat complicated. First, remove the two big feet and unscrew the four screws beneath them. Top and bottom shell are additionally held together by three hooks found at the back and the two sides, so those need to be dislodged as well. The internal design is more complex than expected. The main PCB merely holds the sensor and MCU. The main buttons and scroll wheel sit on their own PCB screwed to the top shell and connected to the main PCB through a 6-pin JST connector. The side and top buttons too have their own PCB screwed to the top shell and connected through a 4-pin JST connector. Finally, a ribbon cable connects the LED area with the main PCB. All PCBs are very thin in order to save as much weight as possible. The MCU is a STM32F072RBT6, whose datasheet can be found
here. Production date for the main-button PCB is June 9, 2020, whereas the main PCB was manufactured in the week before that.
As for the soldering and general quality of the PCB, I'm unable to find any noteworthy flaws.