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the type of process that goes into the production of the wheel, ie. forged, multi peice, cast.....
Cast wheels are always cheaper than forged because they are cheaper to manufacture and are heavier and weaker. That OZ wheel you mention even though its similar weight and probably cast is made with better alloys, and a different process that creates a stronger wheel.
I never realised how expensive it is to make a Forged wheel until we studied it at University.....
Not sure about low profile tyres but i think its more the size of the tyres that make them more expensive than say a 55 series tyre. Most low profile tyres are in 18-21 sizes so its a much bigger tyre than a 55 series which is probably a 15-16inch. Also they are much wider so that goes into the cost and lastly they are Performance based so theres more expensive rubber needed.
Good post, burma. Also, supply and demand plays a role here. If you look on the street, very few people will be rolling on plus-sized wheels/tires. The market for low-profile tires is much smaller than the market for tires on a truck or mid-sized sedan. As mentioned above, materials and research needed to produce a high-performance tire may cost more. Their prices must be adjusted accordingly in order to net profit.