I dont see why better variants should nessesaierly cost more. Its not like you can put an 88mm gun on an pzII or something like that. You cant put an 2000hp engine into an tank with an 500hp engine aswell. The changes of variants arent so drastic that they will affect production cost on such an scope that it would affect it in HoI IV. Infact, sometimes a variant got cheaper to produce due to optimized designs and optimized production of componments, irl.
It will cost you alot of experience to create an variant that doesnt tend to break down all the time. Then there is the production efficiency loss of course, which will infact make each of the new variant more expensive untill the efficiency goes back to 100%.
I would agree on resources, simply because the numbers are so small and integer that an increase would be too much.
But we saw in the last WWW that a light tank takes 9 IC to build. Why should the maxed variant not cost 9.5 or 10? True, the disrupted production line is simulated. But in general, when it is a better version of the original product, you need to put more work in it. If it wasn't so, better versions of things had only development costs. Does this sound right?
Remember we are just talking about different properties of the product. Improvements in production technology/efficiency are modeled elsewhere. So you know from field experience that e.g. the exhaust gas of the engine should be cooled better to improve performance or the gun breech should have better sealing. Fine, implement it in your variant. This does make it harder to built it. In general, that is. I would agree that there are modifications that can be applied without increasing production value, idk, switching from rivets to screws or what. But there are definitely modifications, especially to armor and reliability, that increase the effort. Permanently.
Both is true: Improvements without and with increase of production cost. Assuming that
all the variants are just about "moving a screw two Inch left" seems weird.