Some is good, then more is better?

More money than less is always better for manufacturer true.

"Anyway their entry level speaker cables use "X" amount of wire, then as you move up the product line they use 2X, 4X ... Well my question is other than the slight decrease in resistance, what are you getting to justify the jump in price?"

There's a lot more too it than that. The design itself has to be considered. Things like how pure the metal is, how complex the cable is internally, quality of termination, etc., all play a role. A good example is Tara. They use rectangular solid core conductors. That's not something you can buy in bulk. They actually have to make those conductors in house. Nordost is another one. Its not easy to make those flat cables. JPS uses an aluminium alloy. That has to be made by hand, as well.

"Some of these companies put in customer testimonials that state significant improvements. It's the same thing, only more of it."

You have to look at that on a case by case basis. Sometimes the high price is justified and sometimes its not.

I am surprised nobody mentioned different types of dielectric in the various models of cables and how it affects the sound.

As long as consumers continue to purchase the higher priced "premium" cables, manufacturers will continue to market their products as "premium" and therefore charge higher prices. I think it has more to do with marketing and less to do with measurable technical performance. The value proposition for premium products often has less to do with performance and more to do with prestige and ego.