mmm... not really. you're just an idiot getting seriously ripped off.
They can probably make a batch of a few hundred earpads in china for a few bucks and wait for the few idiotic audiophile suckers that are willing to throw down a Benjamin for 2 pieces of foam & 2 scraps of leather - aka "the luxury of the item" - and laugh all the way to the bank after selling one, because I would say at least 95% of that price is pure profit.
Of course, if you make enough money that you can drop $100 and be too lazy to pick it up without worrying... then ya, I guess it doesn't matter.... I think the willingness for many audiophile consumers to throw tons of money at their hobby makes it really easy for companies to mark-up their prices higher & higher, because they actually end up only need a few customers to make a profit since most of the retail price is purely mark-up.