If home materials prices tracked inflation - you should be able to buy the same kit for less $60k today.

The model 115 would be ~$33k.

You can hardly get a plastic shed for that price.

It also doesn't have a bathroom.

I'd be interested to see what like for like cost would be. I suspect that it would be less adjusted for inflation.

There's basically no economy of scale in construction: https://www.construction-physics.com/p/why-are-there-so-few-...

All the money to be made is selling to the top end of the market, especially since land is priced at developing the land as much as you can (to then sell to the top end).