They cost 39K and 80K because someone pays that for them. If YOU won’t (like me) then they are not worth 39 or 80K. IF I had all the money I ever needed there are NO 39 or 80K pieces of stereo gear.. Plane and simple.. BUT that dosen’t mean others think the same way I do..
Speakers I’ve seen some very expensive woods used along with serious machine work and very expensive drivers, crossover parts and wiring.. Then the finish..
5 - 10K is not uncommon.. 50-100k hand made speakers.. Lot of labor..
Regards