I find that a rather silly comment.
No, honestly! I'm not commenting on the quantity of parts used - I'm commenting on the quality of the parts used.
I think even there you're missing the target. They use rather less stuff in there than some others. Compared to your average Arcam, Audiolab etc. its a positively sparsely populated board. Apart from that I believe that for example the volume pot is taken directly from NAC252 pre-amp and the pre-amplifier section again owns a lot to more expensive Naim product. If you start to break it down purely into internal component cost, it probably would be worth a tenth of its price if that. Factor in the cost of manufacturing for the casing, the most expensive part, cost for R&D, advertising, the margins for manufacturer/retailer and it adds to the total cost. Plus, manufacturing in the UK does'nt come cheap where labour rates are many times as high as in the far east.
Honestly, I'm not in an argumentative mood whatsoever ...