I can't tell whether we are saying the same thing or not. It's NOT a good value to save whatever, $20,000-$30,000 to have a bathtub with an engine. See the numerous people in this thread who have said they'd rather have a 5 year old boat than a new econobox. Again, anyone, right now, can order a stripped down tractor. No one does. I'm in the market for a late model SN right now. I have come across exactly zero that are not optioned to the max. And I am personally fine with that. My criteria is not everyone's, but I'd much rather pay for a 4 year old SN loaded up than a stripped down tractor, even if it saved, whatever, 20%.
I totally disagree that a bathtub option is "extremely low risk". It's a low margin, low volume entry that the market has demonstrated repeatedly, people don't want! R&D is not cheap. New molds are not cheap. Tooling for a low volume model with extremely limited profit potential is dumb. Even before Centurion did the CP, they built years of Tru Tracs, etc. Same for Gecko, Supra, Tige, Sanger, Infinity, Svfara, Toyota, Hydrodyne, Calabria, MB sports, etc. All sold at a significant discount to the big 3 (particularly MC and CC). All those brands went away except for those who went all in on the wakesurf market. Then Centurion designed and released the CP to much fanfare and appreciation, priced well below the big 3, and in a few years, poof.
There is not a market demand for stripped down cheap (er) ski tractors. There's just not. Clearly demonstrable by the lack of big 3 ski boats in the wild that are remotely lightly optioned.
Axis wakeboats are a good example IMO. They started out basically a decade ago, with cheaper engines, archaic ballast, limited options, priced under $40,000. In 10 years the market DEMANDED that it now provide touchscreens, sport dash, surf gate, power wedge 3 (same as Malibu) and now priced for most models, well in excess of $120,000. The people buying watersports boats simply don't want stripped down stuff to save money. That doesn't mean that there's not a place for the NXT line, GS line, or Axis, but people do not want a $75,000 NXT wherein they have to drop pumps over the sides and use a carbed 5.7.