I don't believe this is the most expensive, Seiko has a skeleton minute repeater that has to top this.
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maybe price angels has this for you to buy?
The Sieko Credor repeater is indeed $400,000
http://www.hodinkee.com/2011/11/28/listen-the-400000-seiko-credor-minute-repeater.html
The Sieko Credor repeater is indeed $400,000
http://www.hodinkee.com/2011/11/28/listen-the-400000-seiko-credor-minute-repeater.html