I believe I corrected that, at least from viewpoint of Canadian requirements.YOU are guessing, I am not .....
Small SMT resistors in volume are 1/10's of a cent each. Small ceramic (MLCC) capacitors can also be fractions of a cent each. During a 2nd-source LED exercise, small wLeds were priced, but nothing near 100 lumens. They were in the order of a few cents each, but not in huge quantities. Some of the LEDs in ac bulbs are 6-9 per package, looks like multi-chip and three LEDs per chip; I imagine these are a bit more expensive.
There are a bunch of other components I could go through, but not much point. I would be guessing at some of it. It is the overall costed BOM which matters. If you have any shareable cost information, perhaps you could do that. I think Ikea would not give us any of this.
Interesting side issue, in 2018 ISED tested a number of triac light dimmers, which all failed the ICES-005 requirements. Not that it affects most of the bulbs being discussed, which are not dimmible. So it's either the bulb or dimmer, or both.