Every once in a while I think I might try a flute. Trawling the shops I find flutes generally more expensive than whistles. Why? After all the construction is simple - just 7 holes. 
Just like with whistles, it depends on what you want. A PVC flute from
Doug Tipple is the same cost as a moderately-priced whistle.
The problem is, flutes are generally conical, otherwise it would be very
hard to reach the holes (some folks, like Doug, are able to pull this off
with a cylindrical flute, but itâs not the norm). Turning a wooden or
Delrin cylinder into a conical flute is difficult, Iâd imagine, and time-
consuming. So, largely, youâre paying for labor. Also, the embouchure
hole on a flute is important to the fluteâs sound, and tricky to get right,
so youâre also paying for expertise. Then, if you add tuning slides, lined
heads, and keys to the mix, the work and materials keep pushing the
price up. Then, you have to consider that wood is expensive and needs
a lot of work.
Really, when you consider it, itâs quite amazing that cheap whistles
can be such fine instruments. Perhaps the question should really be
âHow can mass-produced whistles be so useable?â
Just like with whistles, it depends on what you want. A PVC flute from
Doug Tipple is the same cost as a moderately-priced whistle.
Thanks for that. I might just buy one
This has been brought up a hundred times. Fearfaoin has got it right here. It is more time consuming to make a flute than it is to make a whistle, you usually need a lot more material, you need to tweak it a lot more. Undercutting toneholes and bore diameter variations that you have on almost every high quality flute is a lot less common in whistle making. Making a good embouchure hole takes longer than making and tweaking a fipple.
Whistles are usually simpler in construction than a flute. Of course, youâll find incredibly expensive whistles and very cheap flutes as well. Usually, the expensive whistles are more like flutes in construction, they may be made from expensive woods, have tuning slides, joint rings and all that stuff generally associated with flutes. The same goes for cheap flutes.
Tipple flutes are more like low whistles in their construction, very simple. According to reviews heâs managed to make very workable flutes using that simple design, which is great. Of course, they will never be as good as a good conical wooden flute with all the little tweaks.
Then of course, youâll find makers that make great instruments with lots of detail for a cheaper price, like Busman whistles and M&E or Seery flutes.
And even expensive whistles are insanely, insanely cheap as far as musical instruments go. $400 will get a boutique whistle, or a cheapie mass produced Asian guitar (which can be great, btw), or a tiny fraction of a really good violin. A pedal harp will set you back around 20 grand. A decent âentry levelâ lever harp with a good range runs $1500.