[citation][nom]slipdisc[/nom]This is true. Although I would expect Apple to sell very few copies of this app but, when they do, they will collect a cool $3750 on every one.[/citation]
Well, considering a Iphone unlimited voice and data plan can cost you upwards of $1300-$1400 per year, that would be a good chunk of that money, even if they only paid for one year and not the full two year contract. I figure arranging Apple to pay for it and still have the owner be able to own and control the phone some would be even more expensive to set up and manage just because it is not so easy simple. Especially when its AT&T. It would still cost some if they only sent a "rebate check" but that would have to be multiple (more expensive) or one big one at the end of the contract (too long).
Again, that is not money used to pay someone's Iphone bill, its to pay App store costs, the testers, site maintenance, bandwidth, advertising, etc... Unless you are deep inside Apple's books and do the real nitty gritty accounting (not the armchair accounting people on forums love to do), there is no way you can be certain if there is much margin to do anything like that.
Considering the limited sales of this application, I could believe the higher cost and apple's larger cut might be justified just because of the limited sales of it. If scrutiny, testing, etc of an application is mostly a set cost, I'd say the ROI on this app will be far less than on the Fart App just because they will sell so many more of the cheaper one.
Also, another thing to consider: after base costs a company wants to design and make something new later too, the money they make from department X can be used to create something neat and new in Department Y. So most of the profit Apple sees from this app might already be spoken for. New products don't design and test themselves.
Either way, I still say the most important point is: What Multi-Million dollar executive is going to bother with the hastle of rebates or Apple paying for his Iphone service when they spend more on the guy who washes their private jet?