Caymus and Nickel & Nickel come to mind right away. A few others. I've also had some spectacular wines at the $50 range. At $50, you are probably getting something very, very good. (Not necessarily so with champagne, though.)
I do wonder about spirits, though.
The $120 XO Maison Surrenne is definitely smoother and better than the $50 entry level Maison Surrenne...but the entry level is pretty decent itself, so I'm not sure the XO is 2x the quality of the entry level, even though the price is more than 2x. Maybe the XO is 1.5x better in taste & experience. Maison Surrenne sells more expensive cognacs, but as much as I might want to try them, I have a suspicion that they might not be worth it...that they might just be 1.7x better at 4x the price. Of course, I don't know, though.