Giant are the biggest bike manufacturer in the world, so either;
a) Giant asked a component manufacturer to jump and they said how high, knowing it was going to be a huge order.
b) Giant manufactures them themselves, thus cutting costs, but probably makes as many as most component manufacturers so their R&D and manufacturing cost is the same, but they don’t have to pay for any marketing, or distributor, or shops margins. So if it costs Easton £70 to sell you a stem (calling the shops profit a ‘cost’ as well), Giant could get you the same stem for £30.
The stem on my Pitch was horribly flexy, swapped it for a RaceFace one and it’s hugely better, it was light though so not a great example.