The Buc-ee’s location along Interstate 75 in Kentucky cost about $30 million to develop in 2021-22. It included roadway infrastructure, extending water and sewer lines to the site, 120 gas pumps, a 53,000 square-foot building, and plenty of parking - and without the infrastructure to serve trucks, too.
With each of these plazas, it's a complete rebuilding from the ground up, which includes the removal of the old tanks, environmental remediation, and building tear-down in the first phase, and then installing new tanks and construction in the second phase. The lot site seems to be enlarged at the Beckley plaza to accommodate more parking, too. The building itself seems to be a big upgrade over the old one with more glass and premium materials, so I'm sure that adds to the cost. From what the PR said, it looks like this building will be around for a good 50 years or so so it needs to be resilient.