There are really five things that determine the price of DVD players:
1) Build quality (frame, power supply, other "guts")

2) Universal capability(CD and SACD), including CD-rs, MP3, ec. playability

3) Features (more features - more cost)

4) Audio DACS (more robust = more expense)

5) The crown jewel - the audio chip. Better chips = better PQ= more expense.

Throw those into your blender, add a dash of marketing hype and a tablespoon of testosterone and you end up with your DVD player.