It is such a simple build there has to be something pricy in it as it is not cheap.
I don't build amps for one reason: I can't figure a way to build them at a price where I can consistently sell them at enough of a profit to pay myself enough.
How much does it cost you to build an amp? Unless you're buying on a big scale, it might cost you $500-800 to build a tweed Deluxe copy that's high enough quality to appear professional. But that's just the cost of parts, speaker, cabinet, tubes at retail or average wholesale prices. How much time did it take you to build it (honestly)? And how much are you paying yourself per hour?
If you get into business classes, they'll tell you your manufacturing cost should only be ~25% of the retail price. You gotta build in dealer profit, you gotta pay your employees (even if that's just you), you gotta have cash set aside for marketing...
I figured out a lot of production expedients when I used to build/sell Hoffman boards, but ultimately the boutique amp companies probably only exist because the market became used to paying bigger prices for "old toneful amps" because of the vintage amp market. You can't compete with the big manufacturers' economies of scale or their overseas outsourcing of labor and manufacturing, so the oldest boutique makers essentially built 50's amp knock-offs and had to sell the consumers on the idea they were intrinsically better and had more tone than modern stuff.
But when you get down to it, even though some makers have moved beyond tweed copy amps, there's not a lot of magic to be found. However, if they can convince the buyer that the tonal options available, even if simple to electronically achieve, are something special over other amps, then buyers will perceive added value and might be willing to pay the higher prices.