" True you need to know what you're doing, but some of us don't and that's where real industry kicks in for mega profits."
I'm not buying that one. Nobody's forced to buy expensive, high end audio components. There's absolutely no reason why a beginner can't exercise rational behavior when buying gear. If someone tries to sell you something that pulls you out of your comfort zone, for whatever reason, you can always choose to keep the money in your pocket. That applies to everything, not just audio.
" That’s where simple math kills all the science behind:
calculate parts + chassis + labor and you’ll get max of $800 for that $32k ’state of art’ advertised piece of home audio playa.
Then you can proudly say weather it’s worth it or not."
It doesn't matter how difficult the math is, if you don't have the right numbers, the whole thing is irrelevant. As far as parts cost goes, no business will ever let you know what they pay for something. Ever. Its the most fundamental concept that every business owner knows. The second you tell someone what you pay for something, you loose. You can try and make an educated guess, but its still a guess.
That said, parts cost is just scratching the surface. Fixed Op's, labor, length of product development, prototype/waste costs..., all play a factor, and under normal conditions, are almost always more costly than just the parts that go into making the product itself.
Just as a quick example, I have friends that manufacturer audio components. Not DIY. You've seen these products in stores, and have read the reviews. You have absolutely no idea what it takes to start with a concept and go through the design process until it becomes a finished product. These people can be working on just one product for years before its ready to be sold. A lot more goes into all this than the average person would think.
Now, if you want to challenge and debate me on this, that's OK. But before we start investing a lot of time going back and forth, I'm asking you for 1 thing. Pick a dac that you say is hugely overpriced and break down all the costs (direct and indirect), and lay it all out in a way that proves your point.