The price you pay for LG6 or 8 is NOT the price ZF is selling it at! Look at the wide range of prices it retails at from different sellers.
Business 101 would tell you that by the time it got to say Repco for example, it has gone through a significant number of hands - each one adding it's own profit margin.
I also doubt very much that ZF makes the oils themselves. They would have undoubtedly had input into the additive package, but would have an agreement with an oil supplier to make and package the product.
Millions of 4 speed ZF boxes out there, and they're happy to recommend almost anything that meets Dexron 2 or 3 certification for them.
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1999 Disco TD5 ("Bluey")
1996 Disco 300 TDi ("Slo-Mo")
1995 P38A 4.6 HSE ("The Limo")
1966 No 5 Trailer (ARN 173 075) soon to be camper
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