I'm not too worried about $12k headphones affecting the market. Mercedes got spanked when they tried to charge 4x for their rebranded cars without introducing any new significant technologies or designs. This is probably a huge risk for Goldmund to take because people who buy this stuff do so for prestige, and will sooner or later find out what they really bought from a friend they invite over.
What does worry me is the escalation of entry/mid-level cans. $350 is the new $200. $1000 seems like the starting point to even be considered higher-end. It's too round of a number not to hit. But what gives me hope is, if you look at the much more mature speaker market, incredibly expensive speakers are ever-present. Despite that, the market has never been better in the $300-$1000 range.