Talk about not understanding how business works. Apple of course makes more than $100 per MBP and I don’t know anyone who’s claimed that before. The price is set to cover their cost of goods sold (COGS) plus their desired profit margin, which is used for things like R&D or marketing but which is not a direct cost in manufacturing the device. They might lower their profit margin for a promo for a number of reasons, most unknown to us, but we can speculate on things like moving inventory in anticipation of M4s, etc.