The value of an object is the value of the components, value of research, value of marketing, cost of shipping and logistics, warranty and making extra components, the cost of having customer support and people employed to take care of answering questions, there are lots of things that make up the value of something in reality, it is hard to say what is the value of something in reality.
This, and what costs the much is R&D in the long run, we are talking about bleeding edge technologies here, except that cable, but when we consider any TOTL headphone or technological advancement, we are always talking about pushing the envelope. A company can keep constructing something fairly cheap, but researching new things costs sometimes hundreds of times more...