Alex Crespi at Uptone just showed part of his BOM for EtherREGEN today.
The bare, high-quality 6-layer boards are...$33/each for an approx. 4 x 4" board (!).
Alex Crespi provides more info:
"The 10GHz-capable flip-flops, the isolators, and all the voltage regs are really killers..."
and...
"Of course the above does not include the special-ordered Crystek CCHD-575 XO, the case, the 3 heatsinks, the custom-mixed thermal interface silicone, the included SMPS, $1 stainless steel grounding thumb-screw, flash/test/assembly labor, (engineer) John (Swenson's) per unit royalty, and the average $25 per PayPal/credit card fees we absorb and don't charge our customers. Not counting the labor portion, all that other stuff brings total cost up to about $380 per EtherREGEN."
At a list price of $640 for EtherREGEN, that is only 1.7 X price multiplier. 
Typical high-end audio industry with distribution through B&M retailers typically have price multipliers of about 6X.
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Lumin P1 streamer/DAC/preamp, Constellation Inspiration integrated TT: Michell Gyro SE MkII, SME V, Koetsu Urushi Vermilion, EAR324. Harbeth 30.2s, REL R-305, Shunyata Alpha V2 ICs, Alpha V2 SPs, Sigma XC, Sigma NRv2, Omega QR-s & Alpha NRv2 PCs, segmented Altaira SG stack w/ Alpha & Omega CGCs, Everest 8000 PD. Remote Server Room: Uptone EtherREGEN, AfterDark Master Clock & LPS, Alita, Battle Angel, (Akasa NUC Roon Core), iFi DC Purifiers (for SMPS used for Alita & router), Shunyata Gemini combo power distributor & Altaira-type CG GP-NR hub, Venom & Alpha CGCs, Shunyata NRv14 power cords for digital components.
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