They factor in a more "clean" appstore yes. Not the tax itself but they usually appreciate apple having more polished apps in general (given that the Google Playstore is full of trash).
Google play store is only full of trash if you go hunting for trash. I'd like to see the actual stats of people affected by play store malware vs malware available on the play store.
I'm not saying it's not a problem, but I am saying it's not a problem that has caused any problems with any Android user I've ever met.
I am not talking about the malware, I am talking about the apps that are bloated with advertisements or try really hard to push a subscription upon you. Lots of "free" apps try to push you into a subscription once installed.
I'm not saying it's not a problem, but I am saying it's not a problem that has caused any problems with any Android user I've ever met.