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This links to a BBC video on this topic. There is some interesting material on recording techniques and it also takes you into the KEF factory, including anechoic chamber where you see a top-line KEF speaker being manufactured/tested.
http://news.bbc.co.uk/2/hi/programmes/click_online/9562304.stm
There is another link to $1,600 headphones although it mostly discusses BEAT phones and BOSE noise cancelling phones, which I would hardly regard as high-end.
http://news.bbc.co.uk/2/hi/programmes/click_online/9565041.stm
http://news.bbc.co.uk/2/hi/programmes/click_online/9562304.stm
There is another link to $1,600 headphones although it mostly discusses BEAT phones and BOSE noise cancelling phones, which I would hardly regard as high-end.
http://news.bbc.co.uk/2/hi/programmes/click_online/9565041.stm