Well, it isn't like there's some list somewhere of foods that are intrinsically "gourmet" and only fail if you don't prepare them correctly. Most foods can be awesome if you figure out how to deal with them.
You can go the route of the the taco/hot dog/sandwich argument if you want, but colloquially I'd say that there is a list of ingredients that most people would consider intrinsically gourmet, generally due to scarcity and/or price. Off the top of my head, filet mignon, truffle oil, foie gras, caviar, winnimere cheese, saffron. Obviously the list would be at least a little regional. But lobster would be on it for most people. When was the last time you saw a kopi luwak frappuccino?