I totally respect your opinion, but you don't have an accurate assessment of the costs involved. For example, the Neutrik plug I'm using is almost $4.00. You can view it yourself at Mouser: http://www.mouser.com//index.cfm?han...oductid=286549
To make the cable above (10ft, dual cable), it takes approximately 21 ft. of the cable. Ordering it from Markertek the price, including their service charge is $12.09 + shipping.
The cable takes three sizes of heatshrink, none of which were under $2.00 per piece, especially the larger sizes.
The actual complete cost of everything above is higher than you are calculating. I don't see that there would be enough demand for this to justify an order for more than 10 sets at a time, and in reality it's probably more like 5. If I were looking at going into business offering custom modifications, then yes, I'd get a reseller's certificate, buy wholesale in bulk, and the parts cost would drop.
The shipping price quoted was directly from the USPS site, for a 2lb package with $225 insurance (covers replacing the headphones, the cable parts and shipping costs for all) and signature confirmation. I prefer Priority Mail to standard 1st class because there is less time in transit and I've had a good track record using it for many items.
I've got 20+ years of soldering experience, so I do know what's involved. I've been into DIY for a pretty good amount of time. The actual soldering of the joints is a small portion of the total time involved in the project.
Don't even get me started on the absurdity of markup in the cable business. It's a huge pet peeve of mine.
As for your "mall-fi" reference... I'm not here soliciting business, asking anyone to buy something, or making any sort of sales pitch. If you read the thread, it was about a mod I did for my own personal use... without commercial intent. I didn't like the factory cable and decided to replace it.
Since it was posted, I've received comments here in the thread and questions via PM and e-mail asking if I would ever offer to do this as a service, or suggesting that I should. I started thinking about what it would take. Part of that is asking opinions to see if anyone's interested, has any ideas/critiques, and if the project is worth it... both for me, and for anyone who may be interested in it.
Your opinion happens to be that it isn't worth it. I respect that, I'm glad to hear an honest opinion, and I hope to hear others' opinons if they are so inclined. If the general response is, "That's out of line and not worth it," the decision is pretty simple.
That said, it's probably more suitable to discuss the technical aspects here and ways it could be made better, and ask the "is there any interest in this as a product/service?" question over in the Headphones forum, but I would also value the opinon of those DIYers on here who do offer to build and mod for others.