as with many things better materials cost more.
the breathable material im sure is much morE expensive that the coated nylon.
also the breathable has a very well designed large vent on the back of the jacket which is lined with a mesh fabric to keep the air moving, the non breathable does not have this back vent.
so the breathable is also more labor intensive. I went breathable just cuz of the back vent.
"John"