@bikeboy52 I too am amazed at how some of the low margin, meaning relatively lower or sanely priced manufacturers stay in business. They need to move quantity in order to survive, can't figure out how you move quantity with audiophiles being such a rare breed. My sense is the really high end manufacturers charging big bucks have much higher profit margins, many costs are fixed regardless of component price. The added costs, such as superior parts, greater R&D efforts are proportionally less to total cost of component. The highest end audio also tends to sell itself, at least once reputation is attained. Also, less competition, perhaps no competition for the truly bespoke component means one can charge whatever market will bear.
So, in a way, if above is true, the highest end components offer the least value for money, however, if they do something truly unique value is virtually unmeasurable.
I'm involved in family business, we're lucky in that we've established a reputation after forty years in business. We had to really work for business years ago, now we can't keep up with orders. Good luck with your business!