...
I can however in general terms comment on the fact that there are many things that brings the price up on a speaker like this.
As an example ...
... An iPhone isn't priced based on a basic calculation of its cost, it's priced based on its perceived value to the customer.
On this board the research by Toole and subsequently its confirmation by Harman, especially Olive are held in high esteem. I understand it as I said before in many alternative formulations. If only all users, sound engineers included, agree on a standard, then the art of recording, or better to say designing a recording for home use can be brought to its best. The standard is kind of set by the so called Olive score.
I argue that the speaker in question complies to this standard, ranking high on the score. So far nothing bad about the LS1.
But, as the question was, by which peculiarities the sky rocketing price of the LS1 can be justified, another perspective is opened. The LS1 has its limitations, like every other speaker. For starters one might still ask if its performance fits the need at all, think of max sound pressure level, intermodulation of this quite humble 2-way design, the vertical dispersion and so on. Not the least the notion, that due to its form factor it will be positioned close to a front wall, hence would lose quite a lot of the benefits from the (only relatively to its size) wide baffle design.
Then one learns, that the leap in price from 9k to 30k is justified by the manufacturer with a beryllium tweeter (formerly it was a hard magnesium/aluminium already) plus some minor optimisations in the electronics.
The beryllium tweeter is from the same OEM, namely SEAS and is expected to be acoustically identical, only that it is like 100..400 more expensive - but nothing else. To justify the price with it is nonsensical. But this trick is admittedly seen often on the consumer market. Electronics, really? A bit of a tweaking here and there, and the benefit for the listener is deliberately left in utter doubt. Lots of talking, no data.
I would say, the price is neither justified by the making, "development" included, low production numbers included, nor by any real benefit for the customer.
Except for the looks. Beauty lies in the eye of the beholder. And here, it was already there in the first 'cheap' model. May I dare to say that even the 'cheap' model was way too expensive relative to its performance?
With reference to their subwoofer design and the list of "white papers" they cite on their website, I would even say, that the company addresses the product to quite regular consumers who probably need and happily take a lot of guidance from the advertising.