It may make some sense, FredK, even if sales are modest. Taking on the icons - Harbeth, Spendor, Usher's Little Dancers, Focal, Revel, Dynaudio ... and matching them or beating them at a reasonable price would work for me as a consumer.

Also, as to a premium line, if the upgraded components resulted in an improvement in sound quality would give folks an opportunity to upgrade at a modest cost. Some folks may want to upgrade the veneer finish. I'd be one of them also. However, what if you could upgrade sound quality for more or less the price of an upgraded finish? I'd go with the upgraded audio.
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Enjoy the Music. Trust your ears. Laugh at Folks Who Claim to Know it All.