If you are consistently maxing out your computers performance in a way that is limiting your ability to earn money at a rate greater than the cost of upgrades, and you can't offload that work to the cloud, then I guess it might make sense.

If, you are like every developer I have ever met, the constraint is your own time, motivation and skills, then spending $22k dollars per year is a pretty interesting waste of resources.

DOes it makes sense to buy good tools for your job? Yes. Does it make sense to buy the most expensive version of the tool that you already own last years most expensive version of? Rarely.