No, I've not read all 1238 pages of this thread. I think each of us has to determine 'value' on our own. Is it wrong for a hardware maker to get the highest price for a product they make or for an individual to decide to spend their money how ever they wish regardless of others perceived value (all rhetorical).
Currently, I have two nearly identical headphone amp, dac, streamers (all in one units) both by the same manufacturer for extensive evaluation. I can stream the same content to both simultaneously. Yes, I can see which device I'm moving the XLR jack to/from but I can clearly and consistently hear several characteristic differences between them. It's not down to just gain matching as I've listened to both extensively over the past couple weeks for hours at a time each and the differences my brain hears is consistent with varying gain used on each. They are $300 and $459, respectively and the only advertised differences are the DAC chip used in each. However, one uses twice the power leading me to suspect it has more class A bias than the other, both are class AB amps. One is not 'better' than the other but to me it's not a subtle difference and I may keep both as the spend is minimal either way.
Anyway, I believe if one hears a difference they hear a difference and to that individual this is all that matters. Measurements do not and certainly others opinions do no matter, unless these do to a particular individual.

I do believe measurements are valuable for comparison but certainly not the whole story of how the object will sound for an individual.
I've read many of these AB, ABX, objective/subject discussions over the decades. For me, the question is not one that can be answered by anyone but one's self and yet the circular discussions persist. I suppose new people come along and have these concepts yet to work out for themselves. Perhaps I'm still working it out for myself, so say we all.
Hopefully along the way the music or gear or both is enjoyed otherwise what's the point...