Tube Amp Pricing

There's many way over priced tube amps, just as there's many over priced speakers, cables, dacs, transports...you name it. 
Like much of high-end audio, the price doesn't always reflect the quality and performance. Much of this industry is built around the sucker, and as they say, there's one born every minute.

There is probably an asymptotic relationship between price and performance. Some circuits are simple (ie., SET) and use the fewest components; others are much more complex. Individual components then become a factor - silver wound transformers, for example. Then there is the economy of scale.

Wow thats a tough one its the quality of the parts and construction of the unit also were it is made that helps determine the price.

While there are plenty of tube amps that one could call over priced the reality is it's hard to make a truly good tube amp cheaply. Parts cost can be quite high transformers in particular can be quite costly and are critical to an amps overall quality. Other parts such as capacitors and wiring can also be rather pricey. Basically  in an amp with fewer parts the quality of those parts is even more important. Also the relatively beskope nature of these amps makes them that much more expensive, parts are bought in small quantities and cost more. Sometimes even vintage or very specialized parts are used. Factor in build time labor and a solid markup and you start from a fairly expensive "floor" cost. It's when you start seeing glitz and glam on amps and marketing hype and technobabble that prices start to skyrocket.

This question comes up periodically.  The answer in good part lies in the aesthetics.  The faceplate is often the most expensive element.  Then the rest such as the capacitors as mentioned, some use large banks of them, then volume ladders and other resistors, wire transformers  and so on depending on the design.