Couple factors that can’t be overlooked with your statement.
1)economy of scale- the more they sell of the product, the less it becomes to manufacture said product. Increases profits.
2) law of large numbers. So is it just to make $30-$40 more, not even close. If 1 million reefers are going to buy a Tunze ATO, and you can capture half of that market, in this case, those with larger tanks, and you can offer a different more expensive product marketed for them, you increase profits, especially when they share most of the same R&D.
I don’t know who Roger is, and I’m sure he is a fantastic resource, but that doesn’t mean the nano can’t be used successfully on a larger tank, given this set of circumstances. Does he work for Tunze? If he does, he wouldn’t have a job very long if he went on the largest reef site in the world and advised that a nano is fine for large tanks, even though they’re marketing something different for the above reasons.
So yeah…. At the end of the day, it’s just my single opinion, and those are the reasons I have it. I could be absolutely wrong, and if I am, I’ll own it. I’m not married to it.