The 2170 probably can't be put into an S pack if you package it the same way the 18650s are packaged. The 4860 cells are designed to be glued together and used without being in modules in a pack like the 3 layer deep nesting doll style in the roadster/S/X/3/Y design.
I can't find the skateboard dimensions quickly, but I suspect that the 4860 cells glued together without being in modules may fit inside the existing battery dimensions, with only (battery(cell)) as opposed to (battery ( module ( cell) ) ).
As far as cost goes -- The total cost for something like a tesla battery is probably a pretty closely guarded secret. You can go ahead and take it apart and guess at just the bare BOM -- looks like we're at 444 cells * 14 modules = 6216 cells, which on ebay cost $140 for 100 of them. If you buy them from
www.18650battery.com they're between $4 and $10 per cell. I imagine volume discounts save some money, buying from a reputable place with quality assurance makes them cost more money. Let's say the raw cell is ... $2, we're looking at $12432 for just the raw materials not including the electronics, the boxes, the cooling, the tooling to stamp out the sheet metal, the robot gluing machine, the robot testing machine to test the cells before you put them into a module, the robot welding machine to make 12432 little tiny spot welds, the machines to do the testing, or the person eating a sandwich watching the whole calliope make the monkey dance, or rent for the whole shooting match deep in the heart of fantastically inexpensive silicon valley.
You can say but but but they get their cells for $0.38 cents per! I'd guess that a place like 18650battery.com doesn't have stock, just drop-ships from vendors, and the vendors are selling spare garbage they've got left over that didn't pass QA or that was from an accidental overage, IE they're not actually selling at what it'd cost if you wanted to lock in a good supply of parts for years at a time.
You also have to inventory the thing, ship it around, install it, etc. So yeah, saying their cost is $12000 is probably wrongobongo.
*also* as a simple matter of business acumen, I'd make the (possibly incorrect?) observation that if you're selling a thing at less than 2x gross costs, you're probably going to be going out of business pretty fast. Now, if you *are* selling at 2x gross, amazon's going to try to eat your lunch, because they've gotten damned good at managing tight margins, but you, joe bloke running a corner foo store, probably need to be selling at 2x gross, or you need to be keeping "drive a truck for amazon" as a backup plan when you hit a rough patch.
But hey, go ahead and make a battery pack for $10k! Being pissed at the russians overcharging is how we got spacex, right?