When you think about it, 40 bucks for a simple air filter like that is a lot of money, justified only by the annual replacement cycle. I can get a similar filter at Target for a home air cleaner for about 10 bucks, or I can combine the raw materials for two and get 'em cheaper. I see a potential aftermarket for someone to create a cheap filter for 10 bucks and still make a profit. A million cars (450s) have the same design, and 451s are starting from scratch. All the filter has to do is match specs of airflow, filter capability and size; it doesn't have to be as precise as an oil filter.
I'm half tempted to take the activated charcoal material I use for my Honeywell home HEPA filter and see if it'll fit on the intake side of the cabin filter. I have four cats that kick up a LOT of dust at home, and I can swap out the cheap $5 material every month and make the HEPA filters last ten times as long because the dust and fur gets trapped by the outer layers first.