Problem with price comparisons is not every dollar goes to sound quality. For starters, you have to adjust for dealer and distributor markup. Then add the large overhead and marketing costs for large companies. Fancy milled cases also add a premium as do fancy flight cases and white gloves. And I suspect a markup is intentionally added for audiophiles (and reviewers) to take the product seriously.
On the other side of the coin there are products that are designed well and have low prices due to direct sales and efficient manufacturing. Take the Schiit Yddgrasil DAC. For $2,500 not only would you get "90%" of the best of digital playback but you will be hard pressed to find any DAC that surpasses it. It is a superbly engineered product with no dealer/distributor markup, no large overhead or marketing costs, and no fancy casework. All it lacks for audiophiles to take it seriously is the Audiophile Markup.