If you send in wool on sheepskin for commercial processing, its like $200 each, and it has been a while since I looked at prices.

I want a sheepskin on my couch, but I cant justify the cost and I'm not physically able to tan a sheepskin. Bummer. I'm not sure you would get more for hide and skull than selling lambs. It would depend on climate and pasture, I think. You would have to grow them out to 1 - 2 years old, so feeding hay and grain would make it tough to profit even with selling skull mounts $500. You could sell a grassfed, ewe-raised ram lamb at 6 to 8 months old for $120 - $250 with little labor/feed expense. But feed it out over winter, house it for an extra year, butcher, prep the skull mount and ship it... for only $250 extra? Sheepskins go for up to $400, but it labor intensive or expensive to send them out for processing.
Maybe if a farm has tons of space, good pasture, existing fence, auto waterers, mild winter. In my climate and farm (20 acres pasture, no auto waterers, harsh winter requiring hay feeding, it wouldnt work out to raise them for skull mounts/skins. (But it works out to raise grassfed lambs for auction)
However, if you have a flock, you'll probably need a new ram every 2 years, and mature horns would be more than selling the animal at meat auction. More of a waste product.
Dont let me talk you out of sheep. Just work out the business plan with your land and inputs. It might work on your land?