JBL 305PMKII aren't quite two digits - they're around $300 / pair - but they measure better than some speakers 10x the price. I'd call them the speaker equivalent of these inexpensive $80-$200 Chinese DACs and amps.
I think there are practical reasons why you couldn't make a truly great speaker for under $100 - the actual physical materials cost of a DAC or even an amplifier can be very low - a case, an AC adapter, a PCB, a couple pots and a couple chips. For a speaker you need a cabinet, a tweeter, a woofer, both of which consist of the speaker material, basket, magnet, etc., you need a crossover for a passive speaker or a pair of amplifiers for an active speaker, etc - and you need two of them. I think JBL's as cheap as it'll ever get for something really good.