For a limited production custom damper. $300 is pretty cheap.
The SHOSHop simple aluminum Billet set (2 pulleys) is $200. So figure maybe $50 of it is the P/S pulley.
However what kind of durability testing will be done. I personally don't know how hard it is the reverse engineer the damping frequency off the stock damper is though? (and alter it for the lighter/smaller pulley) If they could get it and match theirs to it easily. Why hasn't someone else? (like March - as talked about last summer) Okay besides lack of consumers maybe

I'd be interested, but without some real proof of correct frequency damping specs I could just use the SHOShop crank pulley I have on my shelf with the same trust...
To answer the performance aspect.
Faster revving & a slight HP gain to the wheels. (more accurately less HP loss due to rotating mass - same effect as a lighter flywheel just other end of crank)