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Quality engineer at a toilet paper factory here, there's a few things going on here. First you have to understand the history of the double and triple roll.
Many factories are operating on machines and tooling that are 60-70 years old. These machines were designed for single rolls. The double roll rose to prominence in the 80s. Some machines can be retrofit from 1-2x, but none can be retrofit from 1-3. Making triple rolls is a huge investment in tooling and machinery, which is why you will notice even some major players don't do triple rolls. It's possible this company is absorbing the cost of a newer factory into triple roll variety, for all we know it could be through an entire different factory and even distribution if the factories are in different countries
There is a hidden bonus behind the triple roll. On any given roll, 4 sheets are functionally useless as they are the adhesives at the beginning/end of the roll. So buying 72 double rolls you are wasting 288 sheets, while the 48 triples are only wasting 192.