As far as I can see it is mainly your points 1 and 3.
They have made some significant design changes to the suspension to reduce costs and I can well imagine that there are many small changes to reduce the cost of the tub etc.
Almost everything is an optional extra. By the time you spec it out the way you want it most of the price difference disappears.
As far as reducing margin is concerned it certainly seems that way on the basic price, which represents a change in marketing strategy for the Aero, but then they expect to pick it up again on the options.