I too question the cost of fixed power scopes and being an accountant with experience in mfg and lean mfg techniques I also question the small volume argument.. I do however agree with the fact than today's market is primarily a variable world and fixed powers no matter how good or cheap will never dominate the market. Still as I mentioned in the recent what would you like to see from Leupold thread I would like to see a redfield fixed 4 and maybe a 2 1/2 at a $150 price point.
People that have grown up the past 20 yrs using variables and have limited exposure to fixed 4x scopes really under estimate their capabilities and grossly over estimate the need for high magnification for hunting big game.
I use the high power for range work and invariably set my scopes on 2x or 3x in the woods. The middle ranges are largely unused unless I set up over a clearcut or other open area. Then, the extra power helps pick out openings in vegetation and making sure there's nothing else in my field of fire.
Certainly, the cost of the full, unconditional warranty is factored into the selling price of the scopes. I cannot see how setting up a factory for a small run of fixed-power scopes and then back again to the regular models wouldn't incur additional expense, but even if that's true, any company is going to sell their products for what the market allows, not necessarily to reflect a fixed percentage of profit. "Extra" profits from specialty items may help keep the price of more popular items more competitive.
For me, the question is not, "how much are they making on this", but instead, "am I willing to pay this much for what I'm going to get". I'm just glad to have so many choices.