I agree with your last sentence - but i doubt that the baseline price will be that much higher via added parts like heated grips (it's just a flexcable/flexible PCB under the rubber hand grip + external wiring). The gearshift lever sensor (piezo electric module) should also not be too expensive.

The expensive parts are the electronics sourced from 3rd party vendors (eg. the 6 axle IMU to enable cornering ABS, traction control, anti-wheelie control and so on which I guess is mostly sourced from Bosch, or the emission control). And of course meeting and proving conformance to all the regulation