Talking about the justification of the price tag is a bit misleading. Unless someone is trying to assert that the manufacturer of the system will be making a huge profit on each unit sold, there isn't really much to justify, only something to explain. A minority platform using non-mainstream hardware is subject to cost escalation that common mainstream hardware is not. With those factors taken into account, the system will cost whatever it costs.
Precisely why, I might add, the cost of the Mac system above does need justifying since it is now using "mainstream" hardware. The Xeon processor is phenomenally expensive for x86 hardware and, unless you are running a server, it's hard to see what specific advantage it gives you for desktop computing over say a Core 2 / Core i7, both of which are significantly less expensive.