There are alternatives to the IrWidget and to the IrScope.
For the DIY-inclined, using an Arduino with appropriate sensors and firmware is a very good alternative. I just finished this
hardware guide on how to build one such, to a price less than $10 USD. It can be used with IrScrutinizer.
Then there is the
IrToy, for around $20 USD. It can be used natively by IrScrutinizer. BUT, it can also be flashed with an alternative firmware, making an IrWidget.AFAIK, works perfektly.
IrScrutinizer also support some other hardware, like GlobalCache and CommandFusion.These are in the three-digit price range though.
Personally, I think that IrScope, although it "does the job", suffers from really bad "usability". Capturing several signals, and you must multiplex your hands between the widget, the remote, and the mouse, just to click away those pesky "OK" (modal) popups. IrScutinizer (which also supports the IrWidget) does not suffer from that shortcoming.
Finally, the IrWidget, as originially proposed by Kevin Timmerman, is a very simple construction. In the Tommy-version, it basically consists of one microprocessor PIC12F629, one FTDI chip (for USB communication) and one sensor (QSE157?). Then there are some mechanical components, a LED, and some resistors. Total price < $5 USD. No-one expects anyone to sell anything for the price of the components, but $35 USD...? But in the end, it is the free market; supply and demand rules.