Not really. The R&D, and design costs are fixed, but the number of units sold is not. If you double the units sold, you cut your R&D investment per unit in half. Now whether that investment actually produces "better" sounding equipment is another story altogether.
Bose used to have (may still) massive R&D spends, but they were laser focused on what consumers would pay the most for while spending the least. It wasn't just about selling units, but about getting the ratio of price to cost as wide as possible. Not a bad strategy to make a company successful. The Bose Wave radio didn't just come out of a garage, it was tested and retested by consumer interest groups many many times. Focal and other companies do the same, to various degrees.
Bose used to have (may still) massive R&D spends, but they were laser focused on what consumers would pay the most for while spending the least. It wasn't just about selling units, but about getting the ratio of price to cost as wide as possible. Not a bad strategy to make a company successful. The Bose Wave radio didn't just come out of a garage, it was tested and retested by consumer interest groups many many times. Focal and other companies do the same, to various degrees.