If this site has shown anything, its that price and performance are very losely correlated. There have been quite a lot of lower priced items significantly outperforming far more expensive items, some almost commically so.
Having seen reviews here, I find it difficult to take the reviews at many other sites seriously. It seems a good number of them seem to give, subjective, scores that are broadly in line with the price of the product; the higher the price, the higher the score, with few, if any, outliers.
One that stands out is Headphonics:
https://headfonics.com/category/sources/pure-dacs/, I'm pretty sure that if I plumbed all the prices and the scores into a spreadsheet I could work out their price-score formula.
Recently I've been using a few different headphones and IEMs:
Focal Clear ~ £1,500.00
Senheisser HD560s ~ £160.00
AKG K371 ~ £85.00
Moondrop Blessing 2 Dusk ~ £250.00
Very different prices, but if I could only keep one, I could happily live with any of these. They do all sound different, but I'd be hard pressed to pick a favourite based on sound alone.
However, there are other factors that come into play. I find the closed back AKG K371, the least comfortable and my ears get quite hot after a short while. The Focals are comfortable, but the weight means you can never really forget that you're wearing them. The 560s and fantastically light and comfortable. The Moondrop are IEMs and obviously a different kettle o' fish, I personally find them really comfortable and if I could only keep one, it may well be these.