The ACOG is nice. I don't think it warrants the price tag, but then again, they sell them by the thousand to the DOD and other governments as well, so civilian sales are secondary.
You pay for what you get 9 times out of 10 with glass. Especially when it comes to glass that will be used hard. Having an optic that costs as much and sometimes more than the firearm it's sitting on is no rarity.
These are the two that I currently own, SWFA on the top/Green rifle, Trijicon on the bottom/Black rifle;
The Trijicon Accupoint is a nice compromise for an ACOG. It gathers light via fiber optics, is rather clear and I haven't broken mine yet. The downside is; It's Second Focal Plane, the adjustments are external, the reticle sucks and the internals are questionable, but since it's not a scope I adjust frequently, I guess that is negligible.
The SWFA is everything the Trijicon is and more; External Adjustments, brass internals, a readable reticle(the adjustments are in mils and the reticle reads in mils), First Focal Plane, Illuminated but requires a battery. It cost just as much (or maybe a little less) than the Trijicon and is just a superior optic.
looking through the SWFA
You gotta pay to play and if you cheap out, you'll just end up spending more in the long run.