It's simple supply and demand, we demand it and they supply it. LOL . No the real cost is not the materials that you see it's the time behind the scene's where the money goes, also a big factor is how many are they really going to sell over the cost to develope. Try buying a set of heads for a Ferrari 350 and compare the price to a set of Chevy small block heads. The differance is staggering but almost the same amount of material is used to fabricate both.