Big difference between hearing a big expensive system in a hotel ballroom at a show versus a well designed dedicated room. I’ve been in some nice rooms at dealers, but they are rarely optimal as they are often moving different pieces through or having multiple combinations of speakers, amps, sources, etc.
A modestly priced system in a good room can sound better than components costing twice as much or more and a great system in a great room can be an incredible experience that leaves you breathless. It all matters.
I didn't ask how much the most expensive system I've heard cost, it was probably over $1 million, including the custom built room. I've never heard anything close to it before or since.