I get it. But if spects being within lowest of possible margin, features, esthetics, build quality must be a factor determining cost. Correct?
Exactly. That's why I bought the L30. I have the Atom. I have no expectations that they will sound different. But I wanted to move my Atom to use with my headphones on my home theater setup, and the L30 has the toggle between pre-out for my speakers and headphones which I like.
I’m just trying to understand price structure vs performance.
Well, 10 years ago, the inmates were running the asylum, so to speak, and there was little or no correlation between measured performance and price in the amp and DAC market. Because independent measurements were not available for most devices.
That's shifted a lot in the last couple of years, thanks in large part to Amir. This is not to diminish the work that others have done with posting measurements. But Amir is posting more in a week than most people (and perhaps almost everyone put together) post in a few months.
So now measured performance matters more than it did. Consequently, there's been an acceleration in developing better performing devices at lower prices which still makes price structure vs. performance evaluations problematic. Look at how the Schiit Magni and Modi line have improved in the last few years. JDS Labs has always been focused on performance, and their $100 Atom outperformed their flagship Element amp when it was released. Meanwhile we have the $300 Audioquest Cobalt that performs worse than $40 Tempotec Sonata HD Pro.
So I don't know that you will find what your looking for.