I have built several SFR (2 at a time, so low volume) over the years and prices back in late 90s ran around $90 a foot as a GC, and went up to around $115 a foot in 2006. I’ve built medium quality homes in the 400-500k price range, 2500 square feet.
I also have bids from other GCs on some nicer property in SD at around $250 a foot, with some telling me they can do sub-200. The spec level on this would be higher-end custom, but not necessarily import or top-line quality. Price range on home is 2-3M.
When you get into high-end custom, much of your cost comes in finishes, and there is really no way to price that w/o specifics. The size you build is also very important for obvious reasons. Here in OC, I’ve seen reasonably mid-to high-end (semi-luxury) done for $175 a foot for very large homes(retail pricing), and very high end go as high as 750-1000 a foot for small beach homes.
The lowest I’ve seen for a custom home in a long-while, with pretty cheap finishes, is about $85 a foot retail, 70 at cost.