4 grand for a headphone is laughable regardless of how it measures. there is nothing in materials that justifies this cost!
It's not cheap, sure, but why do you think, the price must follow the material cost?
Would you work for years and develop a product, hire people, buy machines, to sell at this level?
I don't think so, it would be similar to writing a book and selling it for the equivalent of its paper cost.
Sidenote: A manufacturer actually doesn't need to justify anything, as long as there will be a market for the product.
Which leads me to thinking, setting a lower price would lead to loss, because of demand higher than production capability.
Prices are calculated in advance, and not since yesterday