From me, a complete flat pack is $140. It's not lucrative at that, but does cover my costs of equipment, space and time, so it is sustainable, but would certainly not come close to supporting a personal income producing business by itself.
My perspective is that, for less than 3 times what you'd be willing to pay for a baffle, one could get something that includes all pieces. You're likely going to need a router in any case, because there are round holes to be cut in the backs, as well. I know baffles are "included" with some other kits, but, in all honesty, the ones I've seen are crude and I wouldn't pay $50 for them nor would I want to offer such.
To make it work from a business perspective, hundreds upon hundreds would have to be sold and I just don't see that much demand. I don't know what percentage of X-LS builders I might be supplying, but in a years' time I'm around 100 kits. That might seem like some real coin until you factor in my costs to get there, meaning overhead. Building, electricity, equipment, tooling etc. There's a reason why entrepreneurs aren't flocking to the space. The audience is just to small.
I think there's a place in the world for an Ikea-like flat pack that, once assembled, is ready for crossover and drivers. I've pondered how that might be done, but again, the market is small. DIY audio is a small sliver of a small market.