@Geoffkait - Actually, no. Don't forget, you have markups involved as well. Distribution, reps, dealers, freight, warranty, UL codes, all that adds a percentage. That 50 dollar cable will add an easy 250 to 300 bucks to the retail price before the customer sees it on the shelf at his favorite dealer or spiffy catalog.
Is that
Model HPSPC
High Performance Spiffy Power Cord you want to use UL/CSA approved? No? So a fire, which may have nothing to do with the amplifier but is related to the outlet on the wall, gets the manufacturer sued. They chose to put a non UL approved cord in their product and they will most certainly lose in court. Of course if you do replace their UL/CSA cord with the HPSPC and the place burns, the manufacturer is safe.
Don't underestimate audiophiles, you might consider the Analysis Plus Oval to be awesome, but I'd bet my next paycheck there are others on this board who would disagree and prefer a different power cord. Do you seriously expect them to fork over 250 bucks for a cable they won't use and then go out and buy another $XXXX audiophile power cord? Or, "Why should I spend that much when I can go buy Brand A power cable for only $99 and it sounds better to boot?"
I do agree that the power cord should be of quality and heft, but that is less than a dollar in quantity, if that. One audio company for which I consulted some years back, purposely tossed in a cheap RCA interconnect, even though their power amplifier was well reviewed in the press numerous times and most of the reviewers mentioned getting better interconnects to bring out the full potential. Their reasoning was "An audiophile is going to buy better cables anyway and we have no idea what they prefer. At least they get something to plug it in while the figure out what they want to do."