Wireless technology has gotten so much better and cheaper. You see this evident in earphones and headphones, yet wireless mice are ridiculously priced against wired mice. Is it just marketing because cost of production should not be that much more than wired right? Is it the battery?
I feel like when phones started to remove the headphone jack, many companies were forced to be more competitive with wireless technologies but this hasn't translated to mice at all.
1) It has more parts, chips and circuitry for a wireless/bluetooth mouse so the Bill of Quantities will be higher.
2) Development and R&D costs will be higher as there's more testing, compatibility, drivers etc to figure out.
3) Rate of failure/RMAs is likely higher and factored into price (ACL cover isn't free, it's added to product costs).
4) Marketing & up-selling. More features = charge more = people will pay more.