It doesn't show anywhere near the same level of commitment to getting the software in their ecosystem ported over to their new architecture.
You get to keep the hardware. $900 gets you the hardware forever. You don't send it back after a year to buy a similarly equipped model with a credit from the deposit you put down. You just get a 32GB 512GB roughly M2 Pro performing machine for $900. Apple wants $1700 for that!
Especially a computer that you know lacks widespread software support for a new instruction set.
A developer will already own a computer with high end specs. They don't need to be forced to buy an additional desktop that runs software under emulation... Slowly.
You buy a devkit because you want to support the platform and potentially think it's worth it.
That is not how business decisions work.
Keeping the costs down as much as possible is Microsoft and Qualcomm's job, and they aren't stepping up.
They aren't even offering their hardware below cost.
Was the DTK rented below cost? Have proof of that? $500 to rent a screenless 2018 iPad Pro in 2020 (that would have been about what $1000 retail for that config?) seems like a shit deal.
This is indeed exactly how your posts are coming across.
It's obvious that Apple took a loss on the DTK hardware because it was never for sale to the public.
Apple manufactured it, shipped it out to developers, and then issued a credit for the full cost of joining the program when the hardware was returned. They ended up with used hardware that couldn't be sold.
An obvious loss.
Microsoft isn't even bundling a copy of the ARM version of Visual Studio, which would have a marginal cost for them of pretty much zero.
That $500 DTK loaner included some major amenities:
> code-level technical support, access to one-on-one labs with Apple engineers
https://www.wikipedia.org/wiki/Developer_Transition_Kit
Qualcomm and Microsoft don't even seem to be offering a major discount on the hardware.