To some extent these high prices reflect the cost of tooling a limited production high quality boat.
It has been my understanding that most of the non-high-volume builders expect to spread the cost of tooling a new boat over minimally something like a 100 boats. The last time I knew the cost of designing and tooling up a new design, the start-up costs were roughly the equivillent of 3-5 completed boats. In other words, over the whole production run, perhaps design and tooling represents 3% to 5% of the cost of the boat.
When you talk about limited production runs, say 20 or so boats, the cost of tooling can quickly become 15% to 25% of the cost of the boat. If you look at these daysailers, the cost of the hull, rig, hardware, ballast, engine, and basic systems cost more or less what they would on a similar length coastal cruiser, with only minimal savings in interior accomodations. Often these daysailors have custom deck fittings and labor intensive details that also add to their cost over their more mundane sisters.