Where does the money in expensive speakers get spent?

Just looking through and comparing various different speakers and speaker types, then recollecting to speakers I've heard either demo'd or connected to friend's systems I do wonder what the extra money ensures you get... Especially when you look at the simpler and more traditional designs, like a two way with box cabinet.

I can understand that a good big chunk of magnet for the main driver is important, and the lightness and rigidity of the driver itself so perhaps exotic materials used there. The. The box should be non reflective and very rigid too, so perhaps you may spend a bit here, but the rest is crossover and design, right?

You would expect design advantages to come down in price with each iteration and a bit of copying, so once you've hit the £1000 mark what extra are you buying in a high end 2 way?

This isn't a loaded question btw, and maybe it's labour/r&d but I'd love to know if there's more to the materials aspect.

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