Money was not an object to scaling the manufacture of the vaccines. It was people, knowledge, and equipment that had to be designed, built and tested. That all happened in parallel with statistical evaluation and approval processes.
Nine people can't make a baby in 1 month no matter how much you pay them.
https://www.pfizer.com/news/press-release/press-release-deta...
https://www.youtube.com/watch?v=kWedf3mhLwQ
The lipid process at shown at 3:00m
https://blog.jonasneubert.com/2021/01/10/exploring-the-suppl...
I read somewhere* that original materials and the process that is being used by Croda is from a small Austrian company:
https://www.polymun.com/liposomes/reference-projects/
Maybe they have also licensed their process elsewhere?
*found it: https://www.wsj.com/articles/if-one-leading-coronavirus-vacc...
The answer is, corporations seek long term profits. Short term gouging tends to make customers angry and seek alternatives, and the same is true for large buyers/government agents.
If this were a single transaction, it would make sense to extract as much revenue as possible. But Pfizer/BioNTech have to balance that against their long term relationships and how to maximize profit over long time scales.