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Howard
All the big yachts are build to order and are expensive.
Why so expensive?
Boat builders also have relatively low output - certainly not on the scale of most other manufacturing. Also, the yacht building industry relies on a large degree of customisation to retain margin. Customisation requires more specialised skill sets to deliver.
So the big money in yachts supports the specialised skill sets.
There was a tax in the US years ago that when they implemented almost destroyed the entire custom boat industry as people stopped buying yachts.