Here is the design manual for the NCR 5380 SCSI chip used in the Mac Plus. The manual perfectly summarizes the problem on page 18:
In other words, the issue is that the SCSI bus itself isn't easily amenable to software-driven "bit-banging": it's timing-critical and some of the signal durations are really short, which means a proper SCSI MAC uses scads of latches to make it "friendly" for the microprocessor side. (If you did that with discrete logic instead of a controller chip you're looking at a fair-sized handful of parts.) Ironically newer technologies like SD card (and even IDE) let you be really sloppy by comparison. It's a serious engineering effort to do SCSI *without* using a SCSI chip. And if you DO use a SCSI chip you have to factor the cost and rarity of that into the equation, making it really hard to undercut the cost of commercial solutions that already exist. (They do, they're around a hundred bucks... how much cheaper do you want it?)
Code:
The NCR 5380 is easy to use because of its simple
architecture. The chip allows direct control and
monitoring of the SCSI bus by providing a latch for
each signal. However, portions of the protocol define
timings which are much too quick for traditional mic-
roprocessors to control. Therefore, hardware support
has been provided for DMA transfers, bus arbitration,
phase change monitoring, bus disconnection, bus
reset, parity generation, parity checking, and device
selection/ reselection.
