I drink a lot of wine, with a wide range of prices, and disagree.
While it certainly isn't a linear relationship to price, or indeed certain, I have had a lot of very expensive wine which I am more than happy to pay for because I can taste the difference.
I can find a $15 I like and drink, a $30 a love and drink a lot, and a $70 I savour and purely enjoy. The >$300 bottles I've had (not paid for by me, I'm a young professional supporting a student wife!), are usually better than the lot - just not (say) 10 times better than the $30 bottle.
To translate into geekspeak: a top of the line i7 processor might cost 10 times what a midrange 775pin would cost, but doesn't perform the same as 10 of the cheaper processor. Indeed, the majority of users (i.e. browsing & word processing) may not notice the difference.
But some people who are into their computers will definitely notice the difference, and will pay the extra.
I know the metaphor isn't perfect, but you get the gist.
All of that being said - aging wine can be a bit of pot luck unless the conditions are perfect.