I've never understood how Gray makes money. I like the look of the tools, but they're often scary expensive. The value proposition just isn't there.
Here's a nice looking 1/2" drive ratchet from Gray (8740LB):
40 teeth and a mere
$106 cdn.
Of course, it looks an awful lot like this ratchet from Williams (SB-52EHLA) - which is also no slouch - and this one is
$33 cdn.
This 21 piece set of Gray 6pt, 3/8" sockets (7-26mm) is on sale for
$243:

I paid
$93 for this lovely Williams MSB-20HRC 20pc set covering 5 1/2 - 24mm. To be fair, this is missing the two largest sizes when compared to Gray - that would add another ~$15 or so to buy the pair individually.

I'm picking on Gray a little bit with these comparisons. You can get a pair of linesmans for about $65, side cutters for $45 - that's not much different from many other pro brands. It's really the ratchets and sockets that seem wildly out of whack to me.
The ratchets and sockets are right around Proto pricing. In my opinion, that makes them surprisingly expensive - especially for 36-40 tooth ratchets.
I'd love to see the sockets in person and try them out. Maybe they are worth Proto-money. I might have to buy a few singles or a small set just to see.