They could even bundle in a MacBook, iPad, and watch at a higher price tier so that the hard core Apple fans could pay a single monthly subscription fee and always have the latest model of every device.
This sort of thing could not appeal to me any more, honestly. I've been trying to work out the most cost-efficient way of doing exactly this.
Of course, I am aware that _the_ most cost-efficient way is to accept that having the brand new and shiny every year is - for the most part - utterly pointless, but hey.
If they have to buy a laptop anyway, spreading the cost over the life of the equipment turns a capital expense on the balance sheet into an operating expense on the P/L statement, and can have some pretty nice tax benefits (jurisdiction dependent of course).
Often plant and equipment is financed this way - photocopier for example are seldom purchased outright, and come bundled with service, support and consumables.
Of course, I am aware that _the_ most cost-efficient way is to accept that having the brand new and shiny every year is - for the most part - utterly pointless, but hey.