First of all disclaimer: In my reply I do not intend to disparage another manufacturer's product and am giving a personal answer to the question asked.
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BTR13 looks to me as an attempt to compete directly to Qudelix 5K and replace it in the market by targeting much lower price. FiiO did not do anything revolutionary, BTR13 is like a clone of Q5K (hardware and exterior with some adjustments) - made it more rounded, added more buttons and display. In this case you would better ask Q5K producer - why BTR13 costs $70 and Q5K - $110. Q5K costs around 36% higher than BTR13.
Materials used in production of any device is very important factor which adds cost. The audio performance is unknown (not yet tested on ASR), so can't comment. But functionally you get the same up to 96 kHz PCM only - no hi-res PCM (176.4 kHz - 384 kHz and higher), no DSD. DSP abilities look limited either, just PEQ. Will it be supported by producer by advancing its firmware and software further - unknown but it also involves cost. What components are inside, what is their quality and thus cost - unknown, so very difficult to directly compare from this aspect as well. Maybe there are some other compromises in action which allow to cut costs.
For example, it is not said in description but likely BTR13 is made of plastic and has plastic transparent display panel (correct me if I am wrong, just my raw assumption). Plastic is the most cheap material. You spend more on production of the mold but then get cheap, always uniform stamping of housings with very low bad count during the production. So, overall cost is low if it is a mass product.
If I take DAC V1 as example, although BTR13 is completely unrelated to DAC V1, then DAC V1 has aluminum alloy anodized rounded enclosure which is difficult to produce because it involves manual/man's work - polishing of edges and it involves increased % of defects. In return, as consumer, you get solid enclosure which is nice to keep in hands, has great look and feel. It also acts as a radiator for heat dissipation from PCB. On top you get Gorilla Glass 3 glass panel which is also polished and is fully rounded on all edges. It is scratch resistant, unlike any plastic material and very durable. These are premium materials which increase cost considerably.
Therefore if you want cheap mass market device then go forward for it. If you are looking for exceptional properties in terms of performance, materials, long-term support from producer and etc, then you have alternatives but they, of course, will cost more for the producer and thus for consumer.
Could we be happy if all producers would produce only mass market devices? I guess not.