Bose pretty much gets slammed in audio forums as being a brand that charges very high prices for very cheap components used in the manufacture of their products, especially speakers. Most often, I hear people saying that their main beef is not as much the sound (even though the sound is often criticized as well) as the high price relative to the junk that is used to make the products.
So let me ask this, and I am not trying to be a troll. What about brands like Wilson that make very expensive stuff? I have heard both great and bad things about their speakers. One of the bad things is that their measurements are not all that good. I've only heard them at shows and thought they sounded pretty good but would never pay the going rate for them. People say a $2,000 Bose system is way overpriced because of the cost of the materials. How about a $27,000 pair of Wilson speakers? Relatively speaking, is that any different?
I figure I will get some answers like, "because Wilsons sound good and Bose don't" or that the quality of the materials in Wilson, including the cabinets, justifies the cost. But then for Bose speakers, lots of people like Bose and think they are the "best." Why? Because Bose puts their money into marketing rather than in the cost of materials for their products. But for super expensive speakers (Wilsons in the scheme of things are probably just "expensive" but not "super expensive) - what are you really paying for? Can the materials cost that much? And though they may sound very good, certainly a lot better than a pair of Bose, does that make them worth 10x or 20x more? Or 10x or 20x more than highly respected brands such as Salk, Philharmonic or Ascend, to name a few?
Is it that the really expensive speakers don't get the same flak as Bose just because they are really expensive speakers?
If you think about the differences in how Bose makes their speakers vs others, little plastic boxed speakers that are mass-produced cost very little, especially when they have cheap drivers. Bose never used anything that would be considered "revolutionary" WRT their drivers, but the configuration was very different from what other manufacturers used. Set up properly, the old 901 cold sound pretty good, but only if the proprietary equalizer was used, the amplifier power was adequate and the speakers' position was chosen through a lot of trial and error. Then, there's the fact that the drivers couldn't handle a ton of power for very long and you have an accident waiting to happen.
Speakers require the initial design, based on whatever information is available to the designer/builder and what they choose to use. Some don't seem to use much of the info, most do. Then, there is the testing (if they decide to), the revisions and more testing, possibly more revisions and making some pieces for evaluation by others. They may not be finished the same as the final version, but they really need to sound the same if they expect to sell what they make. If the driver manufacturer decides to discontinue something, the process may need to start from the beginning, even though the manufacturer is just about ready to go to market. If they have enough money to have drivers made to their spec, that's great but it doesn't happen in all cases.
What materials will be used? Better not try to use Brazilian Rosewood, Ebony or other species that aren't harvested in accordance with the Lacy Act and the requirements that go with it. Gibson Musical Instruments were raided twice by the Department of Justice, fined and materials were confiscated. It's a good thing they didn't destroy the materials, because the charges were dropped after proof was offered that Gibson acted lawfully.
The next part has to do with the how, where and who of building the speaker cabinets and their assembly- they need a place that will allow them to build at whatever capacity they need, to buy materials Just In Time, machinery and tools, adhesives, consumable supplies, the orders for drivers/crossover components/hardware, packaging, an office of some kind and hiring people to do the manufacturing if the owner(s) won't be doing it. Want to use nitrocellulose lacquer? Not if the EPA finds out- they require an incredibly expensive spray booth, if the manufacturer will be using this finish, but much better alternatives are available, now. In any case, the builder needs to consider the environmental aspects, too.
Making a small number of speakers is expensive when the price/pair cost is examined, as steve81 mentioned.
