You realise there's things that they can't physically tear down, right? It doesn't run on orange juice.
Not sure your point? people have opened up G-Sync monitors and identified the circuitry which is based around an off the shelf FPGA and a few other readily available parts which is available to other companies to order (I mean people can compare the reference product(s) to the nVidia implementation to see any changes it isn't like there is some mystery black box or dark arts involved) - there is minimal customised or propitiatory circuitry its mostly reprogramming of the FPGA that provides the G-Sync functionality.
The hardware costs as far as bill of materials go is easy enough to compile - what can't really be guessed at is things like the software development costs and ongoing software support, etc.
EDIT: Obviously this is talking about the existing G-Sync module and not the new HDR variant.