I think this is a fundamental misconception. How they're made is irrelevant except for why they're made that way. And that's because of memory addressing: a memory address is signaled by using a number of parallel bit lanes. The power of 2 comes from the fact that every lane has two states. The same goes for aggregating multiple addresses (like page size and cache size): the most efficient (and therefore only viable) way to aggregate blocks of contiguous memory is to mask out the least significant bits of the address, which is why you also get base-2 multiples for memory aggregation.

Therefore, the fundamental expression of memory capacity is the number of usable address lines multiplied by the minimum addressable unit (byte for RAM, 512 bytes for old hdd's, 2048 bytes for cdrom, 4096 bytes for new-format disks).

As for hard disks, they use the same method of adressing as memory does! In fact, the fundamental addressable unit already is a multiple of 2, not 10, as I mentioned above. The main difference between volatile and non-volatile memory is that the number of address lines is set by standard (it's still 48 I believe) so the available capacity must be probed by some other way. And as hard disks are slow anyway, manufacturers can get away with adding a new layer of indirection (firmware) on their disks which hides the address implementation.

But in my view, there is no valid technical reason for storage sizes to be expressed in multiples of 10.