But why charge twice as much or more then what it costs to manufacture it.
Twice as much? In general, manufacturing costs are about 20% of the list price.
Usually 20% for manufacturing, 20% for R&D, 20% for Advertising/Marketing, and 40% for dealer markup.
What ever happened about giving the best sound for the most real cost?
That business model is still out there, you just have to open your eyes and look around. No one is forcing you to buy Harbeth speakers.