A 110 might have a 110 year warranty, but a Chris King might as well not have a warranty at all, because in my experience you’ll never need to return it. And what I want to do is ride my bike, not come back to it and find the headset needs taking out and sending back (like the Nukeproof one on my hardtail).
Not that I’m saying the Cane Creek isn’t good quality, I don’t know, I’ve never even seen one.
But if you are a manufacturer you could, say, make a part for £10, sell it for £100 and give a ‘forever’ warranty. You’d need to replace it loads of times before you made a loss on it. Not that I’m saying the CK isn’t a good headset, just that a 110 year warranty doesn’t necessarily mean it’s a good quality piece of kit, they might just have priced it with say three replacements in mind for every one they sell.
Or that might not be it at all.