Fran, I am right smack in the middle of your demographic so here's my take.
1,Forget the low entry level price and develop the car into a full blown higher
end package and actually make it a comparable product to my other offerings.
If this is the case, then your mind should be virtually made up and just cancel this project. You would be competing almost directly with your SLC and its price point. If you've been considering a rework, then this could serve that possibility. Dumping money into an investment to try to save it is a very risky business approach.
2,Only offer the kit already attached to a donor chassis and as a roller, again at a
higher price point
This is my favorite option which I would be willing to pay more for. Drop the bespoke wheels, add this rolling chassis as standard, and put the price at 25,000-27,500 then call it a day. YOU will control the majority of the build quality and ensure that structurally solid cars hit the streets which is its own advertisement. Build time will be quick and people will see this as a car they can actually COMPLETE. Not just work on with a glimmer of hope of completing which would likely result in a mediocre product. A brochure level car is attainable to the average Joe this way.
The other reason I say this option 2 is you keep yourself in the huge market of the aftermarket "tinker" aficianados (i.e. decked out Civics, fully modded EVOs, F-body, Mustang, Suby, etc). This niche of people can easily end up spending 50k+ in the end but definitely not all at once to have a running car. 2k here, heads and cams there, wheels next...that's how people dump endless $$$ into a project. If Superlite can have these offerings, then you're the preferred supplier and can make additional $$$ (Think Scion business model of base product + personalization). Base product then...bespoke wheels, option; killer brakes, option; suspension levels (street, drag, track), option; carbon accents, option... you get the idea.
BUT, base price for initial acquisition must remain under that magical 30k. You can easily get anyone willing to pay 20k to pay 25k. 27.5k, your pushing them. 30k, you've lost a lot of them.
Sourcing the donor brings some additional complexity. Perhaps a level program would work well here as well.
Level 1, $. Get me a DSM. Cloth interior which needs some to quite a bit of work. Factory motor and transmission cleaned (maybe some optional quick paint) and ready to be installed (no internal work done, presentation only) by the customer. You may get an automatic. Salvage titles possible. Just get me into an Apex!
Level 1a, $+. Same as level 1 but no salvage titles, transmission of choice.
Level 2, $$$. Ahhh, shiny. A clean, good condition car with leather. Transmission of choice. Motor which is a good base to build from.
Level 3, $$$$+. The full Monty. Pristine, period. Engine and tranny built to order.
3,Halt development and not spend any more money or time on the project as it will
take many hundreds of units sold at the 20k package price to even break even on
the cost to bring it to market...
Booo! See my comments to #2 but just let us bond the panels and cut the subframes. 25k up front and call it a day.