I have actaully thought about this one a lot, I think there is a market for a high-end Bronco a couple of things I would do if I where building them though is:
Kevlar bodies with a carbon fiber outer coat option. I think this is lighter, more flexible when hit and more durable than aluminum.
I would make it a point to remove as much steel from the truck a possible in an effort to try to make the truck last a lifetime.
I would run all aluminum 9 inches front and rear, ones like this:
I would add a heat treated cromoly cage.
spray-in liner or aluminum diamond plate for the interior.
I would offer three engine configurations, either a:
BMW N54 it is a I6 3.0 twin turbo that puts out 335 HP and 332 ft lbs of torque from the factory.
or a
4BT, I am really surprised that Icon went with a Detroit in their vehicles. There are so many performance mods and aftermarket support for the 4BT that it seems like the only logical choice. A small Cat like the C 4.4 would be cool, but it is hard to ignore the fact that the 4BT has so much momentum behind it that it would be the best choice.
or a
All electric with a warP 13 motor, with this one you can scrap the transmission and use the transfer case as a reduction gear. The nice part about the warP is it puts out amazing HP numbers and it can be adjusted on the fly, so while you are street driving you can keep it powered at 250 or so horsepower and then when you take it off road you can jump it up to 1000 HP. It drains the batteries a lot faster, but there is a lot of space in the bay for some high capacity batteries. It seems natural to offer an all electric in such a high price point vehicle.
I would price the entry level truck at 100k and I would offer a lifetime warranty, the point of the warranty is not so much that you would not have to fix the truck but at that price point you could replace the truck 3 times over before you start to eat up profit. Many of the people that purchase these kind of truck like to feel like they have purchased the most rugged and dependable vehicle on the planet, Land Rover has plaid on this very well. A lifetime warranty puts that in writing and is a hell of a marketing tool when advertising to this market segment. The reality is these buyers may do some light offroading when they go to there ranch in Montana and drive around the place but very few are going to abuse these things and if built right, you will see few warranty claims.
Anyways, as you can see, I have given it a lot of thought, I think there is a market there for it, obviously Icon does too. The EB is the nicest looking of all the small utility vehicle and seems like the natural choice to build a truck like this on. I have the capital if I decide that I want to start building trucks but I have a lot more to learn about the EB and I have to decide if I want to take that leap.