??? Where Does "High End" Start ???

I have to make the judgement by looking at components. their performance, and quality of construction and then looking at the prices. From this point of view this is what I think:

Consumer level tends to be less than $2K... although for instance Schiit performed better than equivalent boxes that are consumer. 

MidFi probably $2K - $8K+ somewhere. Typically where NAD and Rotel fit in.

Typically entry level high end about $10K... Audio Research just introduced some equipment in the $9K... this is ideal high end entry level. Excellent sound quality built to last decades.  

Mid tier high end $20K - $40K

Upper tier $50K+

Rough... but most of the electronic components I have listened to fall pretty well into this... with some variation. I think over the last couple years the mid-tier moved from $15K to $20K

I'm not sure High End sound fits into strict price lanes.  High end occurs when you hear it. It's when he sound produced exceeds your expectations of what you believed it was supposed to sound like.  Proper synergy between lesser priced components can far exceed the mismatched combination of the more expensive and to be clear all "High-End"  systems don't have to  sound  remotely similar .  What they have are strengths tailored to the ear of the designer / owner.   

My first exposure to "High-end" was at the store at which I worked.  It was Klipsch Corner Horns powered by McIntosh in a fairly large sound room.  The presentation is more like an IMAX theater instead of a no holes bared super resolution photograph.  Both have merit and in my opinion are both high-end.  After years of searching the stars aligned and I was able to have my expectations exceeded and would proudly tell anybody I own a high-end stereo.  I do have a serious investment (relatively speaking)  especially if you add all the components it took to get here but I'm more on the synergistic lower priced scale.

+1 @maprik 

For me, it was a used Audionet Pre1 G3 preamp for about $3500.  It blew away my previous Classe, Parasound, BHK and other PS Audio.  It opened my ears and eyes!

"Where Does High End Start???"

...Just above what you can afford.

high end is not about price it is intention:

if you are building components where features are more important then build quality not high end 

vs components where parts quality and sound quality are paramount you are high end 

it is that simple 

Dave and Troy

Audio Intellect NJ