Those prices don't count the liquid cooling or the circuit boards that manage individual sections of the pack. If you want your EV battery to die as quickly as your laptop then just connect a bunch of cells together, but if you want them to last as long as the Tesla technology then it takes a lot more than cells. The cells could be free and the ESS would still be a fairly pricey piece of technology until it is manufactured in vast quantities.
Of course they don't. But how much do you think the plumbing, electronics and packaging really cost? Let's use the $3000 to $6000 number quoted above - thats between $55 and $110 per kWh.
Add that together and you have about $461 per kWh - $526 per kWh for the retail 18650s.
My point is that those numbers are off the bottom of the 2010 estimate from Technology Review, and even on the low end for the 2015 estimate - right now - using retail cells.
So the Technology Review numbers aren't even good guesses.
Of course the Model S packs will be cheaper for Tesla to make than Roadster packs. They will be making 20,000+ per year of the Model S, and a few hundred of the Roadster packs.
I would hope that when they are making 20,000+ units per year the overhead of plumbing, electronics and packaging will be much less than the Roadster.
As to how much Tesla should charge for Roadster replacement packs - I've said it before and I will say it again:
Tesla needs to charge an amount of money that does not scare Model S buyers. Roadster packs are going to be replaced more than 3 and a half years ahead of the first Model S packs - and the price for them is going to set the expectation for potential Model S buyers. The Model S consumers aren't going to care about the different economies of scale between a Roadster pack and a Model S pack - if they see a high number it will scare them out of purchasing.