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Waterproofing is a design thing, can be done at no extra cost, or very little (rubber bung on Kobo original H2O)
A WiFi chip can have Bluetooth at no extra cost (probably the WiFi + BT kindles have an FM radio in the chip too, some of the iPhones do, though it's not and can't be used. Headphone cable is the aerial on phones that do have working FM radio).
The multicoloured LED front light costs significantly more than plain "white" LEDs (really bluish with a yellow phosphor). Possible that the new PW4 costs no more than PW3 did.
Eventually it can reduce costs simply to replace a model with newer cheaper chips, or a chip can become obsolescent forcing a design refresh.
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