The New York Times steps up to the plate and reviews 23 vintage Champagnes for which they paid between $70 – $195 a bottle in the article, The Price Is to Gulp, but the Champagne's to Sip. The verdict? Not surprisingly, expensive Champagne is delicious! Well, they use better adjectives than that…
[T]here was no arguing with these wines. They were graceful yet intense, fresh, complex and lively but with the thrilling tactile delicacy you might find running your hand over the finest fabrics or inhaling the scent of great leather. The bubbles sparkle on the tongue, gently stimulating the appetite for more.
It is a splurge to be sure, and one that seems difficult to justify except for a few times in one's life (baby, marriage, etc.) but if you insist on celebrating this new year's eve in high bubbly style, the article will point you in the right direction. And I promise to withhold judgment, as I've been known to possess a weakness for fine Champagne myself.