It's hard to say how much anything actually costs in aviation because no one pays list price and are outfitted per the buyers' specs (why airlines all have their own in cabin look). Discounts are usually north of 50% off "list". Economy style seats don't have a lot going on and definitely don't cost the same as a Lambo.
You can even buy your own if you want to be uncomfortable in your own home:
Actually they do. The drive to make thinner and lighter seats means lots of exotic materials can go into them. If the seats include in-flight entertainment devices, that'll increase the cost too. Plus the seats still have to be certified to the same stringent safety standards as the first-class seats.
Of course the claim was that a row of economy seats costs about what one first-class seat does. I think that's believable.
You could very much imagine that the cumulative cost in project disruption and inspections if a row of seats arrives damaged and then fails safety checks would easily exceed the cost of a Lamborghini.
True. I wasn't saying for sure that was the price. I just wouldn't be too surprised if it ended up averaging out somewhere around there between economy and first class seats. Things you wouldn't expect can be weirdly high priced. Aircraft are just one of those things I could see just about everything being more expensive than you'd think. If only because there's less manufacturers specializing in aircraft parts and the companies buying them tend to be those that have enough money to be buying parts for aircraft.
You can even buy your own if you want to be uncomfortable in your own home:
http://usedairlineseats.com/product/set-of-coach-class-tripl...