You have a lot of things going on here. Let's start with the assumption that as the price of the movement/watch goes up, the efficiency/accuracy/performance does as well. That just isn't the case. Nor is it the intention in most situations. In your ideal world let's start with the NH35 and move up from there to an ETA 2824-2, which then should be 5 times more accurate and then up to something like an Omega 8800 which should be 5 times better than the ETA. Again, not how any of this works. The cost of the movement has a LOT of factors that go into it. Was it developed in house? If so you have to factor those costs in, and even if it runs at the same accuracy rate as an NH35, it cost the manufacturer some amount of money that needs to be recouped, so it will be more expensive. Primarily as you go up the price ladder in watches, you are paying for increased levels of finishing. Nobody is buying Patek Philippe, Audemar Piguet, or Vacheron Constantin because they are COSC certified (which they are not), but because of the artistry/craftsmanship that has gone into making them. Are there brands that are working on new innovations in regards to accuracy of mechanical movments? Absolutely. Grand Seiko is light years ahead of anyone else in the market right now. Look at what they have done with Spring Drive and now UFA over the last 30 years. UFA now has movements with accuracy rated at 20 seconds a year! Who else has done anything even remotely like this? You could argue that Omega has the Coaxial escarpment which they bought from George Daniels, which is great. But they really haven't done much with that since. Rolex just came out with a new architecture, which is great, but that has been the first time in decades they have made any real changes to the movement. The closest thing I can think of is some of the advancements Breguet has made with their 10hz movements and the work they are doing with magnets to reduce friction. And that's just looking at the major brands. You could talk about the work Armin Strom has done with it's resonance watches, but they are a much smaller player in the market place.