I have been in a family owned mens retail clothing for more than 35 years and selling Cutter & Buck shirts for about 12 years.  For people who wear their shirts, they know why they cost more than most other golf shirts.  Once you wear one it becomes clear.   Better quality shirts are mercerised which means the cotton yarn is treated under tension with caustic soda.  This gives the thread an appearance of silk and is very lustrous.  It also allows the thread to be dyed in very beautiful shades.  Most of Cutter & Buck shirts are double mercerised.

Another detail they put in their shirts is the collar is double-faced to keep the tips from curling.  Whenever you see a shirt where the collar rolls up, you can't help but feel it is a cheap shirt.

I purchase all my Cutter & Buck shirts and clothes directly from Cutter & Buck and they are all 1st quality.  Both regular and big and tall sizes are available in my eBay store Moore's Clothing