There'll always be someone willing to spend more than the rest of us on something like a set of cans. It's possible that what they make will sound very good indeed and compete with sound quality of high end "audiophile" sets. A lot of that stuff is good, but not so much better as the price may suggest, let's say there's an element of hype and subjectivity to it... Personally, I think there are numerous ways to get to a very nice headphone sound - in many ways close to "audiophile quality" without spending more than $200, particularly if you choose an old school wired set...
The Apple buyer here is paying for style and feature integration in addition to (I presume) desirable sound quality - even if Apple chooses to achieve it with a degree of signal processing as opposed to the hifi purists' hardware-centric approach - I'm not judging. Still, it seems a lot to pay for something that depends on bluetooth integration and iOS software support and a built-in battery that will eventually die. I guess I sort of got used to the idea that a set of listening headphones would just last pretty much forever or until I lost or broke them
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