> Not sure where you're looking

Both products in US on the site of respective manufacturer. Maybe you bought the older model (which by the way has higher impedance, so dedicated amplifier is a must, take it into account when you calculate the price).

> no one is sitting with AirPods Max in their studios for work

People absolutely use them for serious work. They are much more of a personal product though, and there are other factors that would make an average studio disinclined to invest in them, like fragility and cost of repair and a whole bunch of unnecessary for a studio features.

Of course, when the studio already has all the rest of the hardware, soundproofed room, etc., it could actually be cheaper to buy cans that do not in fact include ANC, DAC, Dolby, amplifier, etc., and maybe even enjoy a bump in audio quality while at that. For someone who does not have that, it is often simply not a practical choice.

It would be interesting to see the cost breakdown of the BOM for the two headphones.

I wouldn't be surprised if Beyerdynamic has similar, if not more, margin.