The Speltz, as Stehno testified, really is a "best buy" and shows that performance sometimes is not linked to price.
Sometimes? How about the Nuforce Ref 9 and especially the Nuforce SE amps? The SEs may well be without equal and at a fraction of the price of its closest competition. Along the same lines are the Foundation Research line conditioners.
The old adage, "One must spend a lot of money to realize one does not need to spend a lot of money." applies to this hobby perhaps as much or more than any other.
I think it would be more accurate to assume its the aethetics, sometimes build contstruction, and name recognition that is often times more directly proportionate to the amount of money spent than to think the added expenses are directly related to performance improvements.
-IMO