Perhaps - also consider the first P-38s were just about hand built, almost 40K per unit reduction from 1939 to1944.
Indeed they were, although the P-51 dropped by about 8k per unit as well during this time frame. The B17 dropped from 371K to 188K, so such a drop in cost of production was the norm.
In years that both were produced we have this ratio of cost from P-38 to P-51
1942 - 2.05/1
1943 - 1.79/1
1944 - 1.88/1