Unless master working an exotic armour piece improved the exotic perk in some way, there is no reason why it should cost more to fully upgrade compared to Legendary Gear other than the fact that an artificial time sink was the goal of this design choice.
Master working an exotic armour piece gives the Exact. Same. Benefit that master working a legendary gives; increased mod slots (the same amount), and a slight increase on all stats. There is zero difference, so why is there an arbitrary increase on the material cost? Why am I paying more for less?
Master working Exotic weapons is different, not only does master working them require a different system than master working legendary weapons, they also get an additional perk or a bonus to their existing perk. The same treatment must be applied to exotic gear to make master working it worthwhile.
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Honestly for a paid game Destiny's grind becomes a bit too much sometimes. I get the point of an MMO, it's about grinding stuff to get better loot. Sometimes it can feel a lil bit like work, but that's the whole point. When you get the thing you wanted it feels good. Destiny has just become too much grind for me. I don't have the time for it anymore, nor do I have the will. It's a bit too much for a game I PAY for. Why should I pay money to just go do chores? I'd much rather go play a game that just gives me enjoyment right away.