Not a fair comparison as the P-38 wasn't yet in mass production. You are paying for a hand built P-38 prototype that probably lacks most military equipment such as weapons, protective armor, self sealing fuel tanks, radio equipment etc.
Makes no difference as the P-38 was still approx twice the cost of an American s/e a/c even in 1942.
from Army Air Forces in World War II
Average cost per airplane is the weighted average on all programs approved during a designated fiscal year and represents the estimated cost of a complete airplane ready for flyaway, including factory installed ordnance and radio equipment. Costs exclude equipment installed at modification centers and airplane spare parts. Unit costs reflect renegotiation of contracts only to the extent of reductions in contract prices for future deliveries but do no reflect reductions in price effected by cash refunds.
You still can't compare American prices of an a/c to German prices of an a/c.