No. Over time bottled whisky will just lose some flavor as it evaporates. There is nothing in the bottle whisky could absorb flavor from.

If it stays in the barrel for longer, three processes happen: - On the one hand it may indeed absorb more flavor. Scotch / Irish Whisky is never made in new casks, but only in used ones, usually ex-bourbon casks btw while for example Tennessee Whisky is always in new casks. - Due to the longer maturing time, the distillery might be tempted to give the whisky a different "finish". Like it may age the first 9 years in an ex-bourbon-cask and the last three in an ex-sherry cask. If you really want to have a good example: Glenmorangie 12 Lasanta vs Glenmorangie 12 Quinta Ruban. Both are excellent whiskys, the only difference is that the Lasanta was finished in ex-sherry casks, the Quinta Ruban in ex-bourbon casks, giving an entirely different taste - the angel's share get's higher. In each and every cask, permanently whisky evaporates. So to have one full barrel of 21 y/o whisky you need far more young spirit than for a 5 y/o whisky. So on the one hand it's more expensive to produce, on the other hand it's rarer and the distilleries have to withstand the tempation to sell more whisky in a short time span in favor of selling "less" whisky for an extra price later on. Whisky aged for a long time isn't by definition "better", as each one prefers different whiskys, but it's by definition more expensive