The build house BUILDS the board, but they don't necessarily DESIGN it...I'm sure component quality and tolerances play a huge factor. Think about it, take a small capacitor for example. You could save money by getting a smaller one and running it at 95% of it's rated power or you could spend a little more and get one that can be run at 75% rated and will run cooler & last longer. I think that definitely plays a part in cost...
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Cheap amps are easier to blow, that's my experience. Quality amps will survive more abuse.