Looking at the BOM (6 cheapest servos, one usb camera, a usb hub, a microctronller ,two mics, 30cm-high low-precision plastic) the price looks fairly realistic to me. I could imagine it at half the price on aliexpress. The manufacturing or sourcing doesn't seem complicated. So overall it looks like a very realistic endeavor.

The only negative point I see: Pollen Robotics doesn't seem used to do mass market/cheap products. But as I said, it seems to be a pretty simple production (I mean, they are probably running everywhere like crazy because nothing is ready and everything is broken, but they should be able to accomplish this)

My experience is that BoM estimates tend to be inaccurate. Look at Apple kit.

There’s the cost of materials, the cost of distribution and storage, Corporate Overhead, NRE, and then the “Because We Can Get Away With It” surcharge.