Most answers are focused on personel, tech know how and acquiring equipment but those arent concerning issues at all if your country is already running a nuclear program for plants and research.
The main reason is more simple; do we want to allocate such a great budget to some bombs we wont use? Do we need / are we going to use the soft threat of nukes in diplomacy or elsewhere effectively to make it worth the cost of money and diplomatic hassle we will face?
See it like that, you see its rather niche and it depends on the circumstances of the country in question.
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