Well, fair point.
But I don't think it's just the gears, you can (well I can.. so I'm sure you could too) buy hardened steel gears off the shelf...
I wouldn't bother;
I'd directly grab a set of motorbike gearshafts you can find on ebay for more or less a few bucks.
you can have a complete set of gears aligned on two shafts for a six speed gearbox for let's say $100,
the thing is, the cam, lever and fork to move them is another $100,
and now one would need a box to mount them in..
that alone will take some tries to do it right and let's say at least another $100 (material, nuts, bolts and gaskets only)
that's $300 the very least for basically the same 6speed gearbox you can buy used with an attached cylinder, carb and flywheel for not much more than that in an over all smaller package.
So, as much as I would want one of those, I know it's not exactly a bright idea to make one (as if I could

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'sid