There is an objective construct ---- something made with $100 of parts is not worth $10,000 retail because the majority are willing to pay it.
If you can throw $100 of parts into a box and make it sound as good and work as well as Brand X's $10,000 unit, then you may have a point.
If you can't, then perhaps you should acknowledge that there are other factors at play besides the cost of the parts. Concept, design, engineering, construction and distribution have value as well. A quality audio component is more than the sum of its parts.