This is a true and valid point, however I'm confident in saying the margin for profit vs costs on this car is more towards the profit side of things, compared with the cancelled Monaro 427 !
In the laters case, it was an almost totally different car, so the cost of tooling alone for the limited volume of around 200 cars justified the 200k+ price tag...on this W427, HSV is IMHO going for a fair bit of profit margin, rather than just recouping costs, if that were the case, they would've pulled the pin on this one too ! it's always about max. profit with HSV...
Remember,as previously mentioned, the LS7 hand assembled V8 in this car will eventually become standard across the HSV range, this is the single most expensive item on the W427...if it were going to escalate costs by a substantial margin on all HSV's it would not be considered to eventually be used on the whole range.