From a money stand point, any set of speakers is a huge rip-off. My problem with any speakers over 10k is they're not just a rip-off, they're an astronomical rip-off. A Speaker consists of a wooden cabinet, cone, magnet, voice coil, usually some kind of crossovers, etc... Unless the materials used to make these very few components came from Jupiter or Saturn and are some metal and material not found on earth, it's ridiculous to spend over a few thousand on a set of speakers. That's just my opinion though.
I've worked for several electronics retailers and speakers probably had the highest markup in the store, usually 70%-80%. We usually paid around $200 dollars for a tower speaker that we would sell for $999. I'll bet the markup is even worse on a 100k speaker. I'll bet a speaker that sells for 100k doesn't even cost $1000 dollars to manufacture. As someone mentioned, the inflated price is probably due to the fact that they sell very few of the highest end speaker. But, as someone else also mentioned, if people with that kind of money feel better for having invested 100k in a speaker, more power to them. At the end of the day, nobody is forced to buy any expensive item. I have to say though, even if I could afford it, I wouldn't spend that kind of money on a speaker.