Yeah, people may do that...but many people do the same on this forum to justify both "giant killers" (that maybe aren't) as well as expensive purchases as you outline above. But is rationalizing like this any different than people complaining about the AK240's build quality, SQ and/or price, just because they can't afford it? I don't think so.
As for profit margins, none of us know what A&K's profit margin is on these DAPs once all their development costs and bill of materials (BOM) are factored in. If those of you who are calling A&K "greedy bastards" can support your claim with some hard facts, please do.
For example, if we were talking iPhones and you called Apple greedy based upon what they make on the iPhone 5S, you'd probably be correct based upon the facts:
The 16GB iPhone 5S costs Apple approximately $199 to manufacture, while the plastic 16GB iPhone 5C runs $173. With no wireless subsidy, Apple sells the iPhone 5S, starting at $649 for a 16GB model and the iPhone 5C for $549, just $100 less. That's a profit of $450 on every 5S sold and they make $376 on every 5C which is just a plastic knockoff of 2012's iPhone 5. So that's a profit margin of 68% for the 5C and 69% for the 5S. source: http://www.computerworld.com/s/article/9242677/Teardowns_reveal_Apple_s_customary_high_margins_for_both_iPhone_5S_i_and_i_5C
...damn, based upon these margins and the quantities they sell, they ARE greedy bastards! and now I've also gone and upset the fanboys!
But absent info like this, everything so far said about the AK240's price and A&K's pricing strategy is just opinion and, like someone else said, if you don't like the DAP or its pricing, why hang around here bitching about it? I'm here because I'm interested in learning more about its SQ and if it truly is "X" times better than the AK120.
So can we give the whole "price is right"/"price is not right" thing a rest for a while until people have had a chance to test drive them? Then, even if we don't know what the BOM is for these, we can talk about if it is worth its asking price.