I love HT! I'm not an elite hardcore guy with a $5000 pre/pro, but I have decent equipment that is above average. I want to treat my room - but I can't! These things are ridiculously expensive to buy.
I can't believe simple pieces of foam just to place in corners command so much money.
Foam isn't the only material that works for this and most cost much less. Even if you use rigid fiberglass, you won't want to leave it bare because it sheds fibers and those not only make a mess but you don't want to inhale them, so these need to be covered by some kind of material. This material can't be extremely flammable and some of these treated fabrics cost well over $20/yard. You can't cover a 2'x8' panel with 1 yard of material because the standard bolts are 46", 54" and 60" wide and if you don't want to waste a lot of material, you need to make things in modular dimensions. If you don't want to lose money, you need to charge for the waste. These panels won't just make themselves, so wages enter the equation and AFAIK, these aren't made in China. Then, since there's ALWAYS someone who will have a problem with anything made by some company, there's a need for product liability insurance. If chemical processes are involved, you can be sure the EPA will want some kind of expensive material handling protocol, which usually involves capturing fumes and dealing with hazardous waste.
My point is- have you looked into the other materials and how much they cost? Can you cut, mount and cover a rigid fiberglass panel? If you can, you can make your own. Did the sellers of the ready-made panels and pieces show results from their product tests? That costs money, too.
If you have only looked at the foam treatments, you really need to look into this a lot deeper- they're available in all different materials and price ranges. .