Starship refueling and landing legs need to be priority!

Mars 2026 only needs two more things - are they been given the highest priority?

Steps to Mars in 2026.

There are only two things missing at the moment are;
1st: In-space refueling
2nd: Landing Legs.

Are these been given the highest priority?

Why aren't Elon Musk and SpaceX focusing on the legs and refueling?

Sure, you may not be able to send as many ships in 2026 without reuse, but you could send and least one or two if the focus was right?

Given there are only Mars windows ever couple of years, make 2026 the priority, then improve the process for 2028.