I think people are looking for justification of the 4K price. Great SQ can be had for significantly less than 4K. Sure, there's the law of diminishing returns, but for 4K one would expect some tangible, objective benefits. I'm not saying there aren't any for the utopia, I haven't heard, seen it, or touched it. I'm just saying it's reasonable to ask "why is it worth $4k?" I suppose factors like SQ, build, style, reputation, warranty, status, expected longevity, resale value all have to be taken into account, and are valid areas for discussion.
I was aghast when McIntosh released their $2k headphones. My assumption was they were $1k headphones with a $1k logo. I've heard them and I think they are good, but not worth 2000 to me. The LCD-4 are also not worth 4K to me. May many other things are not worth the asking price to me. I too will probably "settle" for a model 3, even thought I can afford an S.
All I'm saying is that a headphone this expensive is bound to bring up the question "why". The same thing happens when discussing Focals $100k speakers.