When someone tells you it's a $40,000 amp, does it sound better?

It doesn't matter what price point one picks, there is simply no amp that can do it all, be the best under all circumstances and please everyone's taste.  Yes, expensive, high-powered amps may be for some people, but, there are a few examples of breathtakingly expensive amps that are quite low in power.  What some of these can do for higher efficiency speakers is amazing.  I've heard the Audio Note Gaku-on on a number of systems and it never disappointed me (it better be good at a quarter of a million dollars).  My own $40k ish amp; sounds great to me, and it works with my 99 db/w speakers, but, it would probably be not so great with something less efficient (it is sort of rated at 5.5 wpc). 

@larryi 

I agree with you. Also, the question of "value" can only be answered by the buyer. If they place high value on the appearance of an amplifier whose casework adds 10k to its price, that is still good value for that buyer. There's no way to determine an absolute universal "value" for anything, although it is often spoken about reasonably in reviews on the correct assumption that the majority of readers looking for a new amplifier in the range of say, 3.5k to 5k will all have a similar take on what constitutes a good value. 

No one is explaining why the price of an amp can be escalated so high?

What parts can possibly be inserted into a box to make it so expensive?

Are gullible people led to believe that it gets better than more you spend?

That don't work and it's grossly misleading for anyone to say otherwise.

@jumia 

Apparently, you haven't been the thread closely. It has been explained many times that amplifiers (or anything) that is made from expensive parts and materials by skilled labor in very small quantities is costly. Those who make these items want to make a good profit from their efforts, as do the distributors and retailers.

No one is "misleading" anyone, and just because some can afford and want to buy these products does not make them "gullible".

I don't anything that can be supported in your comments.

OP,

Huge design time. Painstakingly swapping many different kinds of capacitors, resisters. Remember break in of hundreds of hours. 
 

Higher tolerances on all materials and construction. You can’t just throw it over to China to a contract manufacturer. 

Far greater testing. Boulder has a big breakin room where they run their amps full power until too hot to touch, for days. 
 

Usually greater effort in aesthetics… something that requires some one with real talent, not a high school student.

Lower volume production. 
 

in other words huge investments… and it’s sound must be commiserate with the price… and match the sound and aesthetic requirements of their clientele. 
 

Hidely risky endeavor.