I would really like to learn more about these trailer businesses that everyone seems to think are out there that “should”... in air quotes... be able to deliver a perfect all aluminum or composite unit for $40k. I just ran some simple estimates, and I’m guessing that you would have to start with 12-15 million in working capital and crank out 300 trailers per year ( more than 1 per working day ) to hit that price point. At that point, you get zero customization. Even at $120k, it feels like a damn near impossible business model.
Good luck finding it.
GkraneTx already touched on the salient points addressing the errors in your thinking but I've got a few more to add. First your calculations are far from accurate- from top to bottom. Second there is little to no customization in this market just added features. Customization is one off design or implementation that are not typical to the design and function of a manufacturer's product. Which is fine because such customization creates a great deal of additional issues that can affect their business model.
Third $120K is well above what some of the most rugged, feature packed off road Camper-Trailer/Caravans sell for here and in Oz. As Gkrane stated, clearly you have not seen the Conqueror UEV 490 which is marketed here in the US, or the plethora of teardrops loaded with features and,...... aluminum framed. All those units sell for under the whimsical figure of $120k by a divisor of about 3 or so. Imagine that.
Yet I've found none that meet all of my requirements except the Conqueror. Even it misses few things. Not the least of which is interior finish, perhaps another two feet of space and so forth. It is also at the top of the price point for a 12 ' trailer that will appeal to only a niche w/ in a niche. However in all fairness it is not built for luxury but durability and performing a specific a job, which it does well.
Bottom line- if you want to pay 10's of thousands for something other than what you really want, and settle for less quality just because you perceive it is not there, knock yourself out. On the other hand, do not ridicule others with nonsensical rambling about how their desire or preference is not possible and therefore unreasonable.
No luck is needed. What you stated is "damn near impossible" is actually quite common.
EDIT: Why Is it in threads such as these , certain people feel compelled to question the thinking and justification of how others wish to spend their money or meet a reasonable desire? Waxing Rhetorical - of course...
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