Make no delusion. At this price point, the OO isn't going to certify thus board. So the third party cost is not higher than a similar Chinese board of same feature.
But probably built with some QC, and some semblance of support from the designer - neither of which you'll get from Chinese supplier who has near zero margin.
I feel no guilty at all copying it. I'm not going to clone the PCB, and if the control program is in user space, I'm not going to pirate the program. If the control program is in kernel space, then it's gpl anyway.
They state that it will be released as Open Source - so you'll be able to copy it all you want. Still many people don't want to do that, and $27 is not a high price for a westerner for the potential value.
The program doesn't looks like anything fancy. It's likely based on I2C tools and configfs.
Yeah, but someone still would have spent many hours doing the hardware and software engineering, plus invaluable testing.
Calculating the value by just adding together the bulk purchase price of the main visible components is totally bogus, and disrespectful to your fellow engineers and makers/hobbyists!