Unfortunately, the economics of consumer electronics don’t work the way you think they do. The only reason that phones and tablets can be so cheap is that they’re produced by the millionfold (tablets) or ten-hundred millionfold (phones). This means that the non-recurring engineering costs (designing, getting FCC certification, fixing random gremlins, etc) get amortized across the huge volume and don’t inflate the unit cost too much. They’re also sold through distribution channels that don’t have 40-50% margins at the retail level, unlike high end audio. If this is to be a professional project, you need to figure in support costs, too: taking a phone call usually costs about $20.
The experienced hardware and software people that you need are people that big tech companies will pay $200K and up (way up) per year. For contract labor, you double the hourly rate. So quite optimistically assuming you can get the hardware and software done with one person month each, and assuming you found lower cost labor, (not Silicon Valley, Seattle, or New York) you’d still be looking at least at $30K in engineering cost - and that’s pretty optimistic.
Many of the features of a tablet or phone are software, which has zero per unit cost (once you paid for the development). Other items are surprisingly cheap: basic economics says the bill of materials for the phone is somewhere between 1/3 to 1/5 the selling price. So a $75 phone had $15-$25 of parts in it. The screen is probably the only component that costs enough that you might save money by removing it. So say $10 of electronics (including printed circuit board) per device [again, optimistic]. You’ll need a case and power supply as well: the two most expensive parts in most audio components. Let’s guess that’s about $5 for both (I’m sure you could spend less, and you can definitely spend a lot, lot more). Googling for FCC certification cost seems to indicate that it will be at least $1000. Oh, you think you need WiFi to have an actual product? Make that $5K.
How many are you going to make? Let’s say 2,000, as there’s not quite 100k Roon subscribers (last time Roon Labs announced numbers). Cost = $10 (electronics) + $15 (engineering) + $5 (case / power supply) + $2.50 (FCC W/WiFi) + $2 (assuming 10% of users need support) = $34.50.
Note that we have a $0 marketing budget (that won’t work) and no profit (read: this is a hobby, not a business). So $10K marketing and $50K of profit (for 6 months of your life, and putting $70k at risk) adds another $30 per unit, and we’re at $64.50. We haven’t included shipping yet, either. That’s another $5-$10. No legal fees, either. Where are you storing inventory until it sells? Suddenly that Raspberry Pi is looking pretty good… or an Android phone running Roon Remote… There’s no dealer markup accounted for, either.
Put in a better power supply, a nice screen, and a really nice case, spend real money on software integration, provide support and 5 year warranty, add the retailer’s margin, and it’s not hard to see why Bryston sets the MSRP on the BDP-Pi at $1495.
Hobbyists can avoid many of these costs: Find a $10 SBC, use a power supply that’s sitting around, get the ARM version of RoonBridge running, or find a SBC with DietPi support, or Ropieee on RPi, DIY support. Anything goes wrong, it’s their problem.
You just can’t do low volume electronics cheaply and profitably.