Leaks indicate that the PCB has 14 layers with a 512-bit memory bus. It also has 32GB of GDDR7 memory and the die size is expected to be huge. This is all expensive. Would you prefer that they had not made the card and instead made a lesser card that was cheaper to make to avoid the higher price? That is the AMD strategy and they have lower prices.
That PCB is probably a few dollars per unit. The die is probably the same as the one in the 5070. I've no doubt it's an expensive product to build, but that doesn't mean the price is cost plus markup.
