For the most part, although the higher end guns definitely have much more attention paid to them in the mechanical department as well.
Is it really 10K or 20K worth of attention, though? How much does it really cost to have a shotgun fitted to you with a good trigger and action?
The difference between dropping $20K for a fine shotgun and $20K for a registered M16 is that one of them actually has close to $20K worth of engraving, woodworking, and man-hours put into it, while the other is $20K for a few parts that cost a total of $5 to cast but are rare because of artificial regulation.
Yeah, but the M16 is orders of magnitude more fun to shoot.
To each their own, I guess. I'm also the guy that would shoot the .45 ACP luger until it broke if I ever got my hands on it, so my opinion is probably not worth very much in this realm.
-Mike