Parts only make up a limited percentage of any product cost, as a person involved in manufacturing, I can tell you, there is Industrial design cost, which can be in the six figure range, product design costs, can also be in the six figure range, prototyping/ material selection costs, expert assemble and handling costs (cabinet makers), factory cost (taxes, lights, heat, air condition, water), then there is "after" costs, like liability insurance, health insurance, shipping, warranty costs, marketing, shows, future research and development, damages and so many other small stuff it would make your head spin.
Now all this investment has to be made back, plus the cost of parts.
How can we even begin to point fingers at Wilson, I mean, does your wife have diamonds, gold, how about art work, designer cloths, handbags, shoes, watches, do you eat in any fine restaurant, it is a class thing I am afraid, the only reason we think $27K or $250K is over the curve, is because to you and I it is, but to many it's nothing, so therefore to those that can afford these speakers it's worth every penny.
I am not sure if Wilson is right in what he says in the ad (unless we see his books and every other speaker manufacturers) but I do understand what he's trying to say.