@RyanDJ1, I kind of agree with @swspiers on this. Skepticism is good. Out and out disregard, not so much. Keep an open mind. I am a Mr. Speakers fanboy, so a little of that is poking through. Here's my take:
1) it is a premium product - margin is likely a bit higher. Or not, knowing Dan. Just a guess.
2) I suspect there is a "not insignificant" risk of loss to drivers, and even greater risk with the upgrades. The cost of the headphones have to cover this.