Bob, a very interesting point, however its just a sneaking suspicion, but could it be two things:
a) A replacement for the Verlinden set...
b) Interior detail for one of the best-selling shermans, i.e. Tamiya...
Now I may be somewhat prejudiced, but it is a pity that it wasn't been done by Formations, not because it would have been done better (I have 6 photos of these sets and they are truly impressive) but possibly formations might have done a less 'vulgar' (or commercial) variant. Just a thought....
As far as the price goes, with the change between $U.S. and $Can. the price for the three sets should be around $75 (U.S.) which for this kind of quality seems pretty reasonable....Jim