Most reviews that include comparisons typically do a poor job of it, using equipment that either does not match on features or on price, but is thrown in for the sake of sounding like a comparison and adding legitimacy to the review. Speaker reviews are notorious for this where they don't even try to compare similar models. So I have a different suggestion that I hope will shed some light on the astronomical prices of hi-fi gear:

Ask companies to send in their absolute best component, no matter what the cost, for a comparison with other similar components from other companies.

The reason this would be different, is that at the top of the lines, the prices vary considerably. How would, for example, the top-of-the-line YG Acoustics Anat Reference II at $107K, compare to say the Dynaudio Evidence Master at a more respectable $85K, a difference that could buy you a whole lot of music. Or how would they compare to the Vandersteen Model 7's at a measly $45K, a fraction of the Anats, for the truly frugal types? My point is that this is what these well regarded manufacturers are offering as their statement pieces, the best they can offer. Well, maybe a comparison is in order rather than the puff pieces that don't use a reasonable baseline for comparison.

My guess is that the most expensive component will not be the winner, not by a bit. After reading about the rebadging of the Lexicon BR player, I think it's probably time to give credit where credit is due: the best engineering, experience, hard work, and manufacturing quality, even if the price isn't of the upturned-nose variety.