Hate to be a debby-downer or doubting Thomas or any other nay-saying nickname but I typically when I hear someone getting really upset about a high-end product charging high-end prices, it's usually frustration out of the fact that someone can't afford to buy it.
So many of the inspired DIY products that many PF community members have developed over the years have been inspired by Naim or knock off Naim, etc. Typically because they do make fantastic products.
As a company their interest is to make solid products but of course that drive is fueled by money. Same with Apple or any other manufacturer. IF people will pay for it, then they've addressed a market segment. If you're not in that market segment, which most of us aren't (I'm not), we benefit from being able to try and achieve similar solutions with their research. Or we like something else.
Overpriced? Perhaps depending on how you're looking at it but I'm not sure they can be faulted. A company that doesn't support their customers, though, or back their product, that's something to get ticked about. But I don't often hear that critique of Naim Audio.