I've built mini-to-mini, RCA, LODs and done a number of recables for myself and a few friends in my spare time.
With high priced LODs, you're mostly paying for build quality and aesthetics. With good quality wire, there isn't much sound difference. I know some will disagree with the wire sound differences but it's really just conducting the signal (3 to 6 inches) between your iPOD and amp. Capacitance is measured in feet so signal loss within the distance isn't a factor. I do think cable shielding is important.
With that said, the Silver Plated Copper I've used doesn't sound as good as Oxygen Free Copper (OFC), SCSCag or TWcu. (I haven't tried the Cryo SPC yet) With the higher end OFC, SCSCag or TWcu there is very little discernible sound difference in my experience.
The part costs to actually build a LOD are:
Male iPOD connector (from Ridax) = $2.39
Gold tip 3.5 Mini Plug = approx $5.00 (Depending on what you want you could buy a $15 mini plug)
Oxygen Free Copper = $0.17 per foot (Mogami)
(24awg Ultra-pure Ohno continuous cast process copper from Double Helix = $2.50 per foot)
So you're looking at less than $20 in parts.
Warrantee is worth something but when I see a LOD for more than $100 I just shake my head.
The question is,
does a $100 LOD sound 5x better than a $20 LOD? I think not.
Does a $50 LOD sound better than $20? Depends on the wire.
Is it worth 2x the price. That's up to you.