EVERYBODY is lowering prices of electric vehicles man, due to cheaper battery manufacturing, so that has nothing to do with that. They're just skimping on features, like most manufacturers, to be fair. But that's no justification; they just want more profit, period. They're already more expensive than they have to be, but enough suckers (me included) keep paying Tesla what they want, so they keep getting away with it . But I'm not going to keep filling their coffers unless I absolutely have to have something... and with the Homelink, it's not the case.
I don't think you understand how HomeLink works. It's not the module that costs the bucks - that's fairly low-cost ICs and a transmitter. The cost is in the license to speak the HomeLink protocol.
Tesla has to license that module from Gentex. They purchased HomeLink from Johnson Controls back in ~2014 and have been renegotiating agreements since. I'm sure that Tesla's agreement dated to earlier than that since it was included in the original Model S...
My guess is that when Tesla's contract was up for renegotiation, Gentex tried to stick it to them... So Tesla greatly reduced the number of units sold by removing the module from Model 3.
I'd be surprised if Tesla turns a profit - AT ALL - on these HomeLink modules.
So the typical module is selling for $150-$160 on Amazon now. Let's assume Tesla buys them for, say, $125/each including licensing.
Here's my guess at costs:
Module + License: $125 to purchase.
Shipping/Warehouse cost: $5
Mobile service truck roll: $75-100 loaded cost (Fuel, travel time, service vehicle cost, insurance, etc.)
Mobile tech time - 1 hour: $80 FTE cost
Total: $285-$310
Seriously - very little if any profit in the $300 installed cost.