No. I don't capiche.
I understand that some people would like to be able to use legacy accessories with their new phone and may require an adapter to do so. However, I also understand that the only 30-pin dock connector accessories that require this adapter are those that also lack USB, analog audio, WiFi / AirPlay, and Bluetooth connections. Also, the only people who need to give Apple $30-40 are the early adopters who can't wait a couple months for 3rd party alternatives.
I don't follow the logic that because Apple has a healthy margin on the iPhone 5, they should give away an adapter that many people don't need instead of trying to sell it in order to recoup some of the hundreds of millions of dollars spent developing the Lightning interface. Because they are the only supplier for a product that is constrained by supply, they should give it away for free as opposed to charging what the market will bear? They didn't have to make these adapters at all, but since they did, don't you think it's pretty normal to try to sell them just like any other product, for a profit? How is this different than any standard business practice?
And why go through the effort of making a highly (if not over) engineered proprietary interface when they could have gone with a much lower-cost / higher-margin alternative? Isn't this more indicative of Apple wanting to provide the best possible solution for their customers, rather than simply maximize profits? I mean, if Apple hasn't offset the development costs for lightning yet, then keeping the 30-pin dock connector would have been more of a "cash grab" would it not?