I'm sorry, but I don't understand. If I remove the ATMega328, I have to use another chip. What chip? Another ATmega or an ATtiny? Another waste of EEPROM...

Please, can you explain what you mean? It is possible to use a no-EEPROM-based chip or not?
From a manufacturing angle, you are talking pennies; but I agree with an earlier poster - if you wanted to do volume, I'm sure Atmel wouldn't argue (and create a custom chip for you).
BTW - have you looked and seen if Atmel offers a one-time programmable ATMega or ATTiny? They might (never looked myself)...
Once you go with an ATTiny, though - you're really pushing things as far as "waste" is concerned; this isn't something you should really care about, whether you're a hobbyist or a manufacturer (and if you really, really care about those pennies as a manufacturer - say, perhaps, you have Walmart pushing you to lower prices - then the Atmel line is not for you - go with PICs, they are much cheaper).
Finally - if you are a hobbyist, and are concerned about those pennies (or few dollars) that a new chip would cost - you are in the wrong hobby, and should reprioritize where your money is going.