I’d come to a similar conclusion .
i don’t believe t2 ships are being sold at a loss , or under market value . and
a t1 ship that needs only minerals , using a researched bpc , r clicking buy all in jita shows nearly exactly the same cost as the current buy orders for those ships . that leaves the t2 “other materials” as the outliers .
null sec has the best planets , and lowest overhead , for pi . alliance owned moons supply the cheapest moon mats ( free if you mine them youself ) . and they have the highest bonus , specialized , rigged structures for refine , reactions , and building .
shipping all those t2 parts to jita would crash the price . they’re more valuable when incorporated into the cost of a t2 ship , which also limits the supply , keeping prices high .
tl/dr . to accurately figure the build cost of a t2 ship , which is mostly the cost of those t2 parts , you’d have to look at the cost of building those parts in null sec . not jita buy , or sell , prices .