I'm not sure the Kinect 2 Windows SDK will be $400. The Kinect 2 Early Adopter SDK will be $400. However that $400 includes not only the initial Kinect 2 sensor, but also the release model.
The most expensive part of the Kinect 2 is the depth sensor. It's proprietary, Microsoft is the only ones who own the technology as they got it when they bought 3DS, and I'm guessing it likely uses technology they got when they bought Canesta. Since CMOS depth sensor technology is what Canesta was known for.
I'd be surprised if the final release Kinect 2 Windows SDK is $400.







