When someone tells you it's a $40,000 amp, does it sound better?

No one is explaining why the price of an amp can be escalated so high?

What parts can possibly be inserted into a box to make it so expensive?

Are gullible people led to believe that it gets better than more you spend?

That don't work and it's grossly misleading for anyone to say otherwise.

@jumia 

Apparently, you haven't been the thread closely. It has been explained many times that amplifiers (or anything) that is made from expensive parts and materials by skilled labor in very small quantities is costly. Those who make these items want to make a good profit from their efforts, as do the distributors and retailers.

No one is "misleading" anyone, and just because some can afford and want to buy these products does not make them "gullible".

I don't anything that can be supported in your comments.

OP,

Huge design time. Painstakingly swapping many different kinds of capacitors, resisters. Remember break in of hundreds of hours. 
 

Higher tolerances on all materials and construction. You can’t just throw it over to China to a contract manufacturer. 

Far greater testing. Boulder has a big breakin room where they run their amps full power until too hot to touch, for days. 
 

Usually greater effort in aesthetics… something that requires some one with real talent, not a high school student.

Lower volume production. 
 

in other words huge investments… and it’s sound must be commiserate with the price… and match the sound and aesthetic requirements of their clientele. 
 

Hidely risky endeavor. 

Amortizing R&D cost, marketing cost, etc. is one way to set price, but price can be set on perceived value.  No matter the cost to build, if you make something that you think performs extremely well, you might set your price based on this perceived value; you will get your price if others agree, and if not, it won’t sell.  With high end audio, there are those who are willing to pay a very high premium for the particular sound they are after.  

The HiFi market (sorry Audiophile) market is so small nowadays, the manufacturers are small, they're generally a handful of guys who are putting this stuff together, there's one guy who started the company who knows a bit about circuits.   Their payroll is probably around $200K/month, and the owner needs to make a profit, and when you consider that you may only sell 10-20 units a month, you can see where the price comes from.

If you look in the mass-produced hifi gear from the 60's and 70's, those were relative bargains compared to today since they were selling volume.  HiFi was mainstream, and there was a lot of competition.   Look inside one some time.   They're built like tanks, transformers that weigh more than a small child, and many of them are still working 40-50 years later.

So no, the gearis overpriced from the standpoint of looking at the materials involved but you've got to face it that this is such a niche market anymore that in some ways it's amazing there are as many companies as there are.