Masterwork Sap

[Purple Dragon Knight]

Here's the description of the sap.
Read it carefully. It's hilarious.
Now let's speculate as to what a masterwork sap should be made of! ;)

DESCRIPTION
This weapon consists of a soft wrapping around a hard, dense core, typically a leather sheath around a lead rod. The head is wider than the handle and designed to spread out the force of the blow, making it less likely to draw blood or break bones.

[Purple Dragon Knight]

Flashbacks from the "Your Highness" movie come to mind...

[Saldiven]

We laughed about that because there is a Masterwork Sap in the first book of the Iron Gods AP. It's funny how a 1gp item suddenly is worth 301gp.

[Corvino]

Simple. The masterwork part of it simply replaces the lead core with a stack of gold coins. 300 of them, to be precise. Mystery solved.

[Covert Operator]

"I'm very proud of this weapon. It's taken a trip to the tallest mountains to wrestle bears for their fur, a trip to the Dwarven mines for the purest lead, and a trip to the sweltering deserts of Osirion for a perfectly treated snakeskin."
"Well, why didn't you just get a sword? It's a lot easier to kill people with swords."
"I don't want blood on this precious little thing!"

[Purple Dragon Knight]

or use the "soft leather" parts of a mythical slain monster? and the hard, dense something of something else? :P

[thaX]

"Ya questionen' my work, lad? Really?" The merchant takes the MW Sap (tag price 301 GP) and shows the workmanship.

"Now ya see, that is real beaver tail there, from the Giant Bo Weavels out O' of the Springs of Westmeer. That leather there, where ya hold it, is from a bear out of da' Arcs, and the core is surrounded by alchemacal rubber, give it a little extra bounce, ye ken." He adjusts his grip. "Gives it a bit of advantage when hitting, here, let me show you..."

*Bap*

[Ivan Rûski]

Intricate artistic ingravings and a suede wrap.

[Charon's Little Helper]

Heck - the MW sap only costs 30,000% more. A MW club costs infinitely more.