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You're all missing the crux... It's not what the "real cost" of the book is that determines ebook sale price, it's what the market will tolerate. If people are happy paying 75% of the pBook cost for an eBook in sufficient numbers, then there's no real point in changing. Remember, it's business, and in business you do your best to maximise your margins. Having 50% of the market buying at 75% the pBook pricing is vastly better than 100% at 25%.
It's not about what's "right" ethically/morally - it's about maximising that revenue. Some see it as gouging, but they're in insufficient numbers to actually matter in the math.
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