Price on Product : Why the cost price is treated differently than the list price

I need to have a different list price by variant, it is possible for the cost price but not for the list price. There is a reason for this difference?

Because the cost price may be computed by the system when reciving goods.
As you receive variants but not products, it should be saved on variant to be able to compute the correct amounts when using multiple variants of the same product.

Thank you Sergi, in fact I wanted to say why the list price does not follow the same logic because it is common to have a different price per variant.
And if I make a module that does, there is an incompatibility somewhere.

Because we want to support several options (fixed price per variant or add some extra amount depending on the variant) so on variant level we have a list_price Functional field (which is the one used for all modules), which returns by default the template list_price.

The idea is that you create a customization to extend this function field in the way you need to compute the variant list price. So we keep the base module simple and support all the cases with little customization.

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