after reading the entire thread, I agree that basic economics has a lot to do with pricing: supply and demand, economies of scale.
Recently picked up a brand new 2019 SN from the dealer and pricing was in the low 60's. Asked what would it be for a '19 Ski Nautique and they said low 80's. I didn't believe it and said with a trailer? He said 'yes'. Then I asked how many new 2019 Nautiques have you sold? He said: Counting this one, only 1 SN200 and only one Ski Nautique. I believe supply and demand is starting to take affect as I saw original quotes for Ski Nautiques at $103,000 as they are definitely not selling, at least here.