Honestly, I have no idea what this guy is droning on about so I won't even guess.
The term "High end" really is just a simple way to distinguish performance factors using the english language because of something called "communication". Meaning "Better than the average". Does High end Audio exist?
No it does not really accept as a term we use due to either rare, or expensive, or different equipment than sold at K-mart.
What does exist is either GOOD playback performance, or BAD playback performance regardless what equipment, or theory is used. Key word "Playback" we are
re-producing music, not creating music / sound so that is a HUGE difference.