When it comes to the ultra high-end, some of the very best sound I've ever heard was a set of the Dutch & Dutch 8c, carefully set up and EQ'd. I have NEVER heard better imaging and the tonal balance couldn't have been better. They retail at about $15k/pair, which is pretty cheap for "ultra high-end", but they stand up against anything I've ever heard, at any price.
$15k is still a chunk of change, but for that $15k you get a full audio system. Just add a streamer or PC and you're done. This is a powered loudspeaker with active crossover, DSP EQ and DAC built-in. No need to spend anything on an amplifier, preamp, interconnects or speaker cables. It sits on your Local Area Network as a Roon target and you just connect to it. And then you're done.
Pretty good value it seems to me.
"The Ultra High-End Speaker."
My entire relatively simple high end audio system retails for approx. $70,000, with my speakers alone retailing for approx. $24,000 (Revel Salon 2 speakers). I've been around high-end audio for over 40 years. I attend audio shows and visit local and non-local high-end audio shops on a regular basis. I get to hears a lot of high-end audio speakers and gear all the time. That said, I honestly believe, along with others who've visited my home and have listened to my system, that my system (speakers) produce that ultra high-end, reference quality sound. Others would suggest that, when it comes to speakers, that the "Ultra High-End" sound can only be achieved by megabuck speakers costing 50K, 100K, 250k and beyond. I do not believe that ultra high-end ("Sound Quality") is excusive to those speakers costing a king's ransom. And, I think my own system is am example of what can be achieved at a lower (not for most people) price point. I absolutely believe in the law of diminishing returns, especially when it comes to high-end speakers. What's your definition, idea of, what you consider to be, a "Ultra High-End Speaker, and at what price point does the ultra high-end start?????