The Pi 5 costs around $126, not including the SSD or case...
The Pi 5 8GB is $80. Where is the extra $46 if they aren't including the case and SSD? Taxes at 20%, which is generous, would only increase the cost by $17 if they are including the $5 fan. That means shipping would be around $24, which seems a bit high.
I'm not sure. With official cooling and PSU it's about $100 before taxes and shipping. I know the n100 mini PCs are cheaper than $187 as well. Could just be their particular country/region and setup.