Top down or bottom up? Just asking...

This is a purely theoretical question that I’m tossing out just to learn what folks might say.

Consider, say, Magico and Wilson Audio. Their top speakers are in 6 figures, but their ‘bottom’ ones go as low as 10k. Consider, say, Monitor Audio and Paradigm. Their bottom is very low 4 figures or lower; their top in the low 30s.

Now, wouldn’t it stand to reason that other things being equal a 20-30k speaker from Wilson or Magico would be better than the same from the other firms? The upper firms have all that top level technology to scale down, while MA and Para would be at the top of their game in the 20-30 range.

Obviously, there are other issues—personal taste being the most important. And room size and other components.

But ‘all things being equal’ isn’t the answer clear? What am I missing?

P.s. I am a very happy owner of MA PL100II, which I got half price used here at less than a year old. And of B and W CM9 I got 10 years ago. I’m just wondering…

@rsgottlieb I don't think it's a case of top down or bottom's up.

I think it's a case of execution against a product strategy and the product offering.

If a company is disciplined in their product strategy and execution they can produce products using a good, better, best offering.  Audio Research is pretty disciplined in this approach.

Other companies focus on satisfying customer demand through presenting themselves through as many channels as possible - think of Sony and their presence at Best Buy, Cruchfield, Target, etc.

So I'd be inclined to focus on what the product strategy is versus the price point of the products.
In the past I listened to all the top of the line speakers then moved down the line to see if the qualities I liked were retained by the cheaper offerings. You can't do that with every manufacturer because designs can be radically different but the majority of manufactures have similarities as you move down the line. 
Cutting to the chase...or actually, the end pile-up....

Taste driven by budget.  Taste will include performance in your particular space and what's upstream of it.

Budget is up to the depth of pocket involved.

It is as simple as that.