The reason that audio manufacturers all want to offer a Statement piece for a bazillion dollars is the same reason why people went to Sutter's Mill, buy lottery tickets or recorded anybody who had a band in the sixties. They all want to strike it rich. Maybe that $60,000 preamp will be the next Beatles or the lucky number or the "Eureka!!!" hole in the ground.
There is no justification for these prices other than the fact that people who work on Wall Street can afford and will buy them. In this age, where discrimination is frowned upon by the courts, these people are eager to feel discriminating, even if they are nothing but wealthy. Money, in and of itself, is not very rewarding so it is hoped that spending it might be. And if spending some feels good spending a lot more should feel a lot better. Right?