Not that simple, but yes, you choose parts based on the specifications you want to achieve, at a certain cost that make it a viable product financially. NAD/Bluesound is a North-American co great tesmpany on a distribution/ retail business model, It is in their affordable line of all in one integrated/streamer, and I am fully convinced that they have put a lots of effort to reduce BOM Cost as much as they could to reach a certain profit margin at a performance point that they judged/tested sufficient for the market they wanted to reach. That probably include listening tests, among other ways to assess that's good enough. That's how you stay in business in this market. Yes you can choose different models like selling direct, but that's not what they do. If your BOM cost end up being more than 1/6th of the retail price, it's simply not viable. Yes, They are in the business of making money.