I'll preface this by saying I totally understand saving money and I do gap and clean my spark plugs myself but...
Lets be honest, $224 really isn't that much money in airplane terms. It's normally a $100k aircraft that the owner is tripping over spending $200 on spark plugs. If the mechanic takes even just one hour to do that same spark plug cleaning and gapping you're talking $100-$150 in shop time and you still have old spark plugs. Cheapest thing on the airplane is the pilot. Those same pilots will run out all starry eyed and snatch up the latest glass panel gizmo or carbon part and spend many thousands of dollars but raise a stink when it's time to replace their spark plugs. Just a little cognitive dissonance that I've seen in the industry.
And if, as a mechanic, you don't charge a markup on parts then why not? You are cheating yourself of the time it takes to drive to the store, pick up that part, and return to install it on the owner's aircraft. Marking a spark plug up 10% and getting your $22 isn't the end of the world for the customer as it's simply time that they don't have to spend running around picking up parts and paying retail pricing.
There it is, my pot stirring for the day