To be fair, the bottle itself is laced with diamonds and hand crafted glass work, etc. The contents of the bottle is certainly not worth $200,000, let alone the mark up for "prestige".
No doubt it is an amazing whisky, but only a fool would ever value it at $200,000 ;)
Assuming the whiskey is a 700ml bottle, that means the two tastes alone are worth about $8,500!