| LED costs scale down along with the power, while incandescent lamp does go more expensive to make when you go even down with the power at mains voltage. So my guess is it is actually not more expensive to make LEDs (at 1W you can get away without any explicite cooling gas fill or so. And being LED it means they can still sell for more than the incandescent. Also producing such incandescents is getting way more expensive, because the specialized machinery (filament making, its special handling of such long thin thing,...) has no other use, so needs to be maintained by profit of such small incandescent market. The LED can just plain run on the mainstream production, it is just few resistor different in the ballast and maybe skip the gas fill, so expenses shared with the main production.
So way more profit when making them LED...
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