The issue with cost is one of amortising the development and part cost over the production run. It's a big issue in the auto industry that I'm very familar with, and forgive me using transmissions as an example ,but it's info that I have the most access to

. Starting with part cost, a standard one-off prototype aluminum transmission housing, for example, runs about ~$25-35k, a single gear is about $1500-$3000... adding up to a prototype transmission cost that is in the neighborhood of $600k to $1mill for a single transmission. An entire 6spd automatic transmission is about $1500-3000 in a production run of 450,000 units. That $3000 gear drops to about $5-10 for example. Point here is that cost to Ducati of the 500 unit run of magnesium parts is just astonomical because they do not get mass production prices on those quatities. Relating to the magnesium frame parts, I've had a magnesium trans housing quoted at over $50k for one. Now at 500 hundred units, that would obviously come down a lot, but it's not going from 50k to 1k in only 500 units.
Now the engineering cost for designing that transmission is around $30 million, not including validation testing and beta testing units (quite a few million more). This R&D cost is also usually amortized over the production run. The smaller the production run, the more of that engineering cost that must be recouped per unit sold.
The point in all the above, is just that there is really probably little to no profit margin on the SL (they may even be taking a loss like Bugatti did on the Veyron). So do i think the bike is overpriced? Well, from a value to the rider standpoint, in my case yes, not worth it to me at all. Do i think it's priced fairly for what Ducati has put into it? Also yes, it's a great value given the reasoning above.