On the mountain-bike side of things, currently-made eight-speed parts are low end. Eight-speed gets used on entry-level bikes.
I'm sure the profit margin on chains is quite high. I doubt it really costs *that* much extra to make a ten-speed chain versus an eight-speed one.
You can do better than 40 Euros, btw. Here is a 105 10-speed chain on sale for only EUR 16.39:
http://www.chainreactioncycles.com/M...?ModelID=50457