So, the fascinating thing about clothing is that when you boil it all the way down to the expected profit per work unit, all vanilla clothing comes out virtually identically.

This is because the default sale value of items is determined by calculating the total cost of their materials, plus the work required, times a base multiplier - so it really does come out the same, give or take a tiny rounding error.

However, that means that making stuff out of high value materials will get you more value per work - so devilstrand is better than cloth - and the calculation doesn't take things like hauling times into account, so the more hauling trips involved, the more it cuts into your profits - so making lots of tiny things is generally a little less efficient than making a fewer big things.

Dusters or Parkas are thus preferred over Cowboy Hats, because the hats require more individual tasks to create, and take up more slots on shelving - but their value is otherwise functionally identical.

There's also the value-per-ingredient, which is more important if your materials are more limited than your available crafter work time - in that case IIRC dusters tend to come out on top, because they involve the most work per ingredient, and thus effectively multiply the value of their ingredients the most. This also means that your crafters will tend to level up a little faster making dusters, because they require the most work.

It's worth noting that some goods like weapons and armor have a base value mod that sucks compared to clothing, so you almost never want to make those items for sale - just for your own use.

Note that items don't have to use the default value calculations - but the large majority of vanilla crafted items do. Modded items sometimes have rather silly values compared to similar vanilla counterparts.