Ahh I just saw OP was saying sub 100$ - yeah that's never going to happen.
The problem isn't margin on the consumer cards, the problem is competing with their even higher margin workstation cards.
Have you seen GPU prices lately (last 5 years)? A RTX 4080 super with merely 16 GB of VRAM is at least 1k, there's no way a 32 GB next gen flagship would be released at this price range.