From what I understand, ARC and Conrad Johnson charge more for their tubes because they test them more thoroughly. I also heard that they, especially for CJ, test in the actual amps that these tubes will be installed.
I believe they go through more trouble to weed out tubes that would normally die an early death.
Also, I believe ARC in particular, tests for parameters that keeps the tolerance tighter for their circuits because of the Primary and slave bias aspects of their circuits which require matched pairs.
In my CJ gear, tubes are individually biased, which can help alleviate some of the stricter matching required by ARC.