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Fair enough, but some questions.

Tim,

Thank you for the reply and clarification.  I do have some questions/comments however.

Tim wrote: "This is not the same co-axial escapement found in the Omega watches. It is a different design, one that is more true to Dr. Daniels' original design, built for longevity."

Thank you for that - I didn't know it was a different design.  So when you contend this took "thousands of hours to perfect this design" you mean by Smith, correct?  And if the answer is yes then I guess you are indicating he is passing those costs onto his customers if used as "justification" for the prices of his watches? 

Tim wrote: "The dials for one are not made by Dufour or Journe's manufactory, nor are the hands or the cases. Roger's dial is made in his workshop, guilloched by hand and the layers are made seperately, each with a different style/pattern of guilloche."

Do you have direct knowledge of the costs being more for the dials and cases produced by Smith in house rather than bought in for someone like Dufour?  I understand the dial for the Smith is "more complex" but when you say that Smith's are "hand guilloched" you seem to imply that Dufour's aren't.  Maybe that was not intentional, but I think if people are going to start dissecting these arguments we need to be careful about how we do it.

Tim wrote: "Other details, that should be mentioned, are the 18k hands, hand crafted again. Fundamentally, all this takes time and time as they say is money."

So are you saying that Dufour's hands are not hand crafted?

I believe that what is "justified" is up to the person buying the watches, but in order to argue various points as facts, you would have to have direct knowledge of the costs invoved.  Maybe you have those costs, and if so then I will stand corrected.  If not, then it's all speculation IMO.

Best regards, Al