Imperfect speaker finishes, small areas of cabinet damage, drivers that don’t pass QC specs, warranty driver or crossover replacement / upgrades, dealer incentives, inventorying large quantities of parts.... Not to mention R&D time and expense manufacturing, employee wages and other expenses..
These are just a few reason why speaker RETAIL mark up is so great. Unless buyers are going to big box stores to pick up their speakers, they a very likely getting discounts. Those discounts need to be factored into a lower dealer price.
I’ve heard from more than one manufacturer that if you want to make a small fortune in High End Audio, start with a large fortune.
Business is business. I don’t know of any speaker manufacturer that made a lot of money from high end speakers.

