Great question! I sort of wondered about that myself on numerous occasions. Exactly where are the demographics to support the market and/or profitability which justifys the manufacture of $97,000 Kharma speakers and speakers in similar price ranges (especially when the Kharmas are better!).
I think checking serial numbers on this stuff is quite illuminating. I used to have Krell Audio Standard-2 power amps which, as I recall, were manufactured in September 1995. At that time, as I recall, the Audio Standard model had been in production by Krell for about 3 years or so. The serial numbers on my power amps were 358 and 359. That suggests to me that Krell probably sold around 50 pair of Audio Standrad-2's per year worldwide.
I bought BAT VK-60's in October 1999. At that time the BATs had been out about 4 years. The serial numbers were in the 760's. About 200 pair a year for $10,000 tube amps world wide sounds about right to me.
I saw some brand new Dunlavy SC-VI's at a dealer last July. The Dunlavy SC-SC-VI speaker has been in production about 8-9 years. Serial numbers of the new speakers in July, 01 were less than 200 and coded A and B. So about 25 pair of Dunlavy SC-VI's per year world wide would be my guess.
One last comment - I suspect that the overwhelming majority of this stuff is sold by the manufacturers to dealers at the manufacture's wholesale price. Frequently the manufacture forces (or as we say in the "business" ("contractually obligates") the dealer purchase the piece of high end equipment as a requirement for being an authorized dealer. Thus the maufcturer may require the dealer to purchase one new high end speaker per year and maintain that unit as store demo. So its the dealer who is actually buys the new product. He then the unit in his showroom as a demo and then offers to sell it at a discount as a dealer demo with full manufacturers warranty. How large a discount you get dep[enmds on how closew the delaer is to being forced to purchase anouther unit from the manufacturer. Then the dealer replaces the unit with another obligatory manufacturer purchase continuing to satisfy his authorized dealer contractual obligations.
I think a real interesing side question to your post is "How many of these units are actually sold brand new to the final user/consumer at full retail?"
With respect to your $7.5 million example, keep in moind thst the manufactures is probably only getting about half of the suggested retail price in his sale to the dealer. Further, the manufacturer might expect to be producing this model speaker for 4-5 years. Selling 20-25 pair of these speaker per year over 4-5 years (most of which may be forced on dealers as the price of the authorized dealership) and, voila' you now have a market and some profitability for your product.