*disclaimer: I am not an A&P, IA or certified FAA employee. The information below is from personal experience doing custom aircraft panels and information from 3rd parties that created and sold parts for certified aircraft. The information is accurate to the best of my knowledge, but some is based on hearsay and conjecture.
It is a very strange and bizarre slope you're about to embark on, and it's absolutely worth it if you can make it there, provided it's a long term solution.
If you create the unapproved part and sell them that way with the 337 and let the owner do the install approval, that is absolutely legal. However, be aware that if for any reason the aircraft mfg gets their hands on it and deem it as a "better solution" they can contact the FAA and then you'll be dealing with the PMA anyway. I'll explain that route.
If you create an approved part and sell them with the sticker, you are required to do all of the FAA approvals and PMA documentation. The stickers, testing, & documentation will cost you up front and even on a basic change, I would expect no less than 1-2 years of standby before completion. However, once it's done, it's done. Well until someone makes it out of carbon fiber or composite and pushes you out of the way.
I went the unapproved route, because most of my clients have to do the field approval anyway as they're making other changes during that time. I also make the panels out of metal, they are a "stronger" solution but without PMA. It's been 2 years and I haven't had any issues. That's my 2 cents.