I don't think we have to get into how CSMC deals with production costs: direct, overhead , depreciation, amortization, etc. This isn't a cost accounting exercise.
We don't know whether CSMC has excess capacity to start a project like this (and change the accounting equation) to begin with. Is there really a demand sufficient to even think about bringing back a limited run of any old SxS?
I suppose you could make 10 a year, like the Parker, and sell them for $50,000.
Anyway, it's not going to happen.