What makes an expensive speaker expensive

No Offense intended derrickengineer.  I have heard some expensive speakers in optimal rooms with very pricey ancillary electronics and front ends.  They produced some of the closest to live reproductions I have heard.  A Wilson speaker with master tape front-end.  Genesis Ones playing acoustic guitar...very real presentation.  Vandersteen 7's...incredible air, depth of staging, delineation, and musical.  Tidal...don't recall which model, with all Tidal electronics and digital front end...kept me totally absorbed.  Polymer Audio did some spectacular things at Axpona.  The larger YG Acoustics, to my taste and ears, bettered their smaller models. Kaiser Kawero were extremely enjoyable...great throughout the frequency range.  Occasionally, the expensive Magicos performed well. I have never heard the MBL's sound musical and involving..but only heard at shows 
I would very much wish to hear the large Avalons and Evolution Acoustics.

My understanding is each of these speakers have achieved this level of performance by utilizing expensive components; in the drivers and crossovers, plus the density of the cabinet and internal wiring.   To reach the depths of lower bass, extension in the upper frequencies, and the delicious, seductive mid-range,; my experiences are from these high-end, high-priced products.

My issue with your statement, derrickengineer,  is as with all respondents who make blanket generalizations about a product without actual encounters.  Not very practical or objective. 

I own $20000 B&W speakers. At audio show, the speakers I felt obviously better than mine were all a lot more than $20000. I think price does matter somehow.

if you have a BIG BANK ACCOUNT  you can fool yourself into  believing that the speakers you plan on buying ........   say 150,000 bucks but you also seen & listened to a set that you didnt know that they were only 2,000  but can anyone honestly say that the set at 150,000 are  148,000  TIMES BETTER than the set at  2,000  ..........   i say " Bollocks " 

You need help with your math and logic.