Well, if we're dipping our toes in that pool, there is also a Sony tax, a Focal tax, a Stax tax, a HiFiMan tax... are you sure you want to go there?
For what it's worth, these are expensive, but not egregiously so, in the world of high-end audio. I can't speak for the company's aspirations, but ostensibly, they appear to be bridging the chasm between the consumer and audiophile markets. With the platform of a well-built headphone with loads of technical wizardry within, the addition of top-notch sound quality is all it takes to achieve its goal, IMO.
The proof is in the pudding, and until I listen to an AirPods Max, they are not standing trial on the basis of sound alone.