Chasing 5% or 10% performance… absolutely. I am an audiophile… the highest performance is my objective. That is to the limit of my financial ability. Nothing wrong with having other priorities. Maximum performance per dollar is also a perfectly good strategy.
I am not gaging performance based on price. I am gauging performance based on sonic quality as a result of massive effort put in to find the very best sounding component at the same level as the other components.. Then looking at what the price was. This brings me to the generalization. I believe the relationship is probably based on design time and build quality… probably.
I suspect that it is likely driven by the fact that getting the last ounce of performance out of a device requires massive power supplies, huge effort in electrical isolation, massive weight to mechanically dampen and isolate. So typically that really good sounding component weighs more and is bigger and has a lot more design time in it. It also remains better than the completion for longer.

