I'm kind of thinking that the minimum requirements for a life boat should probably be based at least a little off "what's the minimum level acceptable" and "will anything more realistically give much better benefit."
Just for fun, let's push 'minimal' lifeboat requirements to the lowest extreme.
From Emergency Low Berths, we know that people can be packed up to at least 4 to the dTon, so let's use that as a minimum space requirement for the passenger compartment of an Imperial Minumum Lifeboat.
From the description of Fast Drug, it allows one month of real time to pass with only 1 day of subjective time. If everyone gets a shot of Fast Drug, then the lifeboat only needs one day of life support to keep the survivors alive for up to a month.
A practical matter, the lifeboat will need something comparable to a radio to broadcast an automated distress signal and location beacon. Let's assume something like a handcomp as the minimum system to control all of this.
Since life support commonly comes in 1 week increments (7 man days), let's build our Imperial Minumum Lifeboat in 8 man increments (2 dTons) with room for 7 passengers with the '8th man' being the battery, life support, radio, handcomp and 7 doses of fast drug.
So this rather simple lifeboat will keep 7 people alive in space for up to a month waiting for rescue at minimal cost.
Anyone care to work up the price for:
a 2 dT hull
life support for 1 small craft couch for 7 days.
a radio
a handcomp
7 doses of fast drug
If the 'lifeboat' is actually more of an area of refuge within the ship, then you can eliminate even the cost of the 2 dT hull. (high rise buildings are designed with areas of refuge in case of a fire since it may be impractical to evacuate the 98th floor using the stairs, so a starship may operate under similar assumptions ... always stay with the ship.)
If the 2 dT hull fits within a socket in the hull of the ship, then those 2 dT of hull do not need to be paid for twice. The lifeboat hull is included in the cost of the ship.