It's not the specs that matter as you are relating them. It is the R&D work, parts, construction, overhead, amount of units you expect to sell, market, etc. that establish the price. Specially made parts that costs way more than off the shelf parts. these all contribute to the price. I was told recently that Boulder markets their equipment, not really for the American consumer, but for overseas consumers that want huge, monsterously large American equipment. Therefore, they are constructed and sold that way for the overseas market. At least that is what I was told. Now, I do like Boulder equipment, but, yes, in my opinion, they are seriously overpriced. However, I can tell you that I can see and hear audible differences between low end and high end equipment. I'm not justifying the prices, but Take Boulder's $40,000 amp vs a $299 Yamaha low fi amp in a revealing system and there will be a jaw dropping difference in sound. The real question is what level of sound reproduction do you want? What makes a person want to get up from the listening chair and leave the room? Listener's fatigue? What causes it? On a good recording can you close your eyes and tell where the artists are on the stage? how large the stage is? dimensionality? space, depth? Or can you tell you are listening to speakers? is something or somethings missing? This to me is the difference between background music and actually listening to music. I enjoy music and music reproduction enough that I want a system that is as realistic as I can get.(that I can afford). this is why many of us upgrade a piece at a time until we are "there".
enjoy