Is it possible for a high end manufacturer to overprice their goods?

My primary concern in purchasing high end equipment/speakers is that the company goes out of business and no repairs can be made.  Especially with expensive equipment.  

@yogiboy Actually, bears will poop anywhere, not just in the woods. 

So, yes, overpriced equipment abounds.   More so with tweaks and cables where the cost to sales ratio can be phenomenally large.  

The Orion speaker was costly to design and manufacture with home built drivers yet.  Whether it is sonically worth the $133K price is unknown, but it is an expensive audio product to produce from design to finish.  

@dean_palmer 100%  @jimmyblues1959  Nope  I have had the pleasure of hearing a $1 million+ audio system and it blew away any other system I've heard.  My own system(s) cost me $5K and about $60K, the latter in a $150K custom listening room.  The latter permits lesser cost speakers to sound like expensive speakers.  I plan on upgrading from my currently valued $2500 full range Focuses to a superior speaker for reasons of greater listening area (e.g Von Scweikert) and ambiance/resolution which will cost me somewhere between $35K and $180K.  I am satisfied for now but want to share with more than one or two people the sound of the center seat.  

There are some brands of high end, sometimes costly speakers which I do not find musically involving-Magico (heard 18+ A, S and Q series), Wilson (smaller the better), YG Acoustics, Vivid, Vandersteen, etc.  I heard several Rockports and liked them.  Still, I want to audition speakers in my room with my equipment to determine whether they will be worth the expense.   I'm certain the the $180K VS Ultra 7s would be wonderful (I've heard the 9 and 11 and my best friend's VR35 export) but my budget does not allow that and at 67, I may be too old when I can afford it. 

"Bottom line: If you look at only the material cost and direct labor part of a $133k pair of speakers, you will find the speakers over priced."

This is a problem I and others have had with what we consider trolls on Audiogon. They quote the cost of materials and direct labor-so what? There are many other significant costs associated with equipment, particularly electronics and speakers which result in high costs relative to sales price/margins. The tweaks and cabling are where the margins can be huge and can be highly profitable. R&D generally costs the most to make a successful (sonically and economically) tweak. An SR Master Fuse at $595 sales price costs almost nothing to manufacturer but the R&D and/or luck created a masterpiece Fuse. A $22 Acme Fuse is absolutely a bargain compared to a stock 50 cent fuse. The margins are great but the results can also be great (Fuses saved my EAR 864 from resale as well as my Emotiva XDA-1 highly modified/upgraded DAC). I am neither poor nor very wealthy but at the cost of a "high-priced" tweak with high margins, I improved my system much more than paying for an equipment upgrade.

Again, will anyone address the potential problem of obsolescence/inability to repair due to a manufacturer’s bankruptcy?

P.S. I can afford an EAR 912 and already own(ed0 a $9K DAC (COS Engineering  D1v) and have a $150K listening room but chose musically more satisfying equipment regardless of price.