Those are leather though (as least from what I could find on their respective sites). Maybe I'm the crazy one, but 70 bucks for fabric earcups is pretty steep, especially then there's not even any customisation involved.I have Airpods Max and the quality is flawless on the cushions. Maybe the raw materials are a couple of bucks, but I imagine they have to discard many in quality control and use considerable ressources on the manufacturing equipment.
Also. As other have mentionend regarding the price - B&O replacements are $100 and Sennheiser's are £75. So the price seems reasonable compared to the competition.