I’m actually surprised you’re countering me on this.
It's because of positioning. Making 32GB the default, which nobody actually needs, means that everyone has to pay for 32GB and then they don't need it.
And I know that's a generalization. I know a small number of people did buy 32GB. And of those people who do buy 32GB some of those people actually would need it, but we're talking about a small subset of a small subset.
Again, if Apple was to offer these upgrades for free, sure, that would be great. I would not counter that at all. But we know that they would not.
Ditto storage. Sure some people buy 2TB. Of that group, some people actually need and use that space. But again, small groups.
I'd like to see the base options stay as they are base price and the upgrade prices come down. I'd like to see more for less of course, but that's just not the world we live in. Apple's SSD rates are absurd IMO, but plenty of people pay them so they're ok with them.
Lastly, price and cost are typically not strictly correlated. Price is the maximum amount that the market will pay for the product. Cost is how much the vendor pays.