Can someone explain to me why : Accupahse Equipment is that expensive ?

From reading this post it seems like it comes down to name brand acceptance and recognition. The reason for the other comparisons to watches and cars is due to the fact that the underlying reason for the pricing of anything is to get as much as the market will bear.  Market exploitation AKA greed.

Accuphase as others know that their market demographic, especially in the US, will pay top dollar to belong to their club. So either you are apart of the club and will pay for entry or not. They know that achieving that goal is far more important to their constituents than actually achieving audio nirvana. 

Accuphase does make a very good product with the highest quality of parts for sure. But it is not going to take an audiophile to the brink of solving the ever elusive problem of sound replication.

There are several other smaller, US companies that push that envelope for far less. However for this particular discussion there is no interest in that aspect. In fact the only other comparable brands offered in this discussion seem to be obligatory  big name drops -  which are bundled by Hedge fund investors.   

Just like Rolex does't keep time better than any other time piece,
Tiffany's Diamonds are far short from the best quality,and Mercedes Benz is not the fastest car.

They all serve a common purpose which is to say that even though they are not the absolute best they achieve the goal of representing  a status for their constituents to fulfill their expectations on what others may think of them. 

  

So here is some boring reality of the audio business  -
Accuphase was a subsidiary of Kenwood for many years. So Kenwood and Accuphase would share several of the same parts and designs. After moving in different marketing directions Accuphase ended up in a partnership with a company called Trio. Trio eventually was taken over by JVC who is now in a partnership with Kenwood. Kenwood always had a stronger US market presence so its unlikely that they would compete against themselves. 

Now known as JVCKenwood, the company is moving out of the consumer market and moving towards telecommunications and aero space. Accuphase is still making equipment but does not benefit from the same partnerships it previously had to source top quality parts. 

Other audio companies that have had issues with Hedges and Big company shake ups are, McIntosh, Sonus Faber, Krell, Pass, Wadia
Audio Research and REL to name a few.

By the way The Pinto and Aston Martin were both produced by Ford. The Pinto was discontinued several years ago and the Martin was sold to a hedge based in Kuwait.