I think this question is rooted in a flawed "cost-based" perception of product pricing, which is intuitive and seemingly "fair", but not how the world works. In reality businesses should charge based on the value (perceived or actual) their product brings to their customers.
This is really disappointing. My excellent HD-280s are finally cracking after years of heavy use, and now I have to reconsider doing business with them for a replacement.
And why your company cannot afford to not have them.
Extruding things from plastics (and especially ABS which this appears to be made from) is surprisingly inexact process and one would assume that manufacturing headphones selling for hundreds of dollars requires quite tight tolerances. My assumption is that the foam is there to damp rattling of case that is made from not exactly matched parts (and this is consistent with few posts in the forum which describe sound quality getting worse after removing the foam).
And I don't see why speakers/headphones/whatever can't be differentiated on quality, while having same overall design.
Lower quality speakers are not rejects of high quality speakers, they are just cheaper designs.
As to the mold, the holes there require no tolerances, they are there just to avoid air cushion behind the driver and serve no other purpose. Similarly, a foam pad is a rough hack to reduce its effectiveness, driving the speaker's response down. Do you really feel like this foam cut is some precision fix to tolerances problem?
Chip manufacturers actually do sell you a different product when you buy the high performance product, and it's related to chip yields.