In some cases yes. In some cases no. In many cases money doesn't have anything to do with it.
I have some Aeon2Noir headphones that I like a lot but they are hard to drive. Rednet AM2 is not cheap but it falls apart with them, the Grace M900 however runs them nicely. The AM2 is more expensive. I should do a test with the Atom to see how it sounds honestly.
Lots of Dolly Parton's stuff is fantastic. Nik Bärtsch's work is stunning.