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Without knowing exactly how many of these devices are coming off the production line, there is no way anyone can work out the component, or final BOM cost however the silicon is going to be significantly cheaper than the prices quoted above, moreso if there is a revolving contract in place with the supplier. The Dot gen 2 already confirms departure from rotary to push button for the controls, meaning it is no longer Echo's spare rib.
Additionally Amazon have utilised the Poundshop subconscious by pitching it (at least in the UK) at this price. You want a Dot, but to get the free shipping you have to buy something else in the store to qualify. By browsing for something else if only for a few minutes they will have seen what your search characteristics are, your credit detail/records from the checkout to see if it is regular or impulse buying and target accordingly.
I'm more interested in who has access to the voice data since it will remain on a large SSD to be dissected for every nuance, for all eternity.
Do you want to install woofers and tweeters with the ssd ?