Ok, before I start on this let me first state that I really do like Apple and their products. I own a G4 PowerBook, a Macbook, and a 16GB iPod Touch. I have also convinced some of my friends and family to switch from PCs to Macs, so I am not an Apple hater or Microsoft fan boy by any stretch of the imagination. When Apple released the first software upgrade/update to iPhone and iPod Touch owners in January, iPhone owners got it for free while iPod Touch owners had to pay $19.99. Their reason for this was iPhones are on a subscription accounting model, while iPods are not, so any new features must have a cost attached to them as supposedly required by law (Sarbanes-Oxley Act), and the cost must be relative to the new features "value". So Apple charged $4 per new app (Mail, Stocks, Weather, Notes, and Maps). I agree that this is a reasonably fair price for these apps, and I purchased it a few days after it came out. Apple just released the the 2.0 software upgrade, and again iPhone owners get it for free and iPod Touch owners are required to pay. This is fine because of the supposed accounting laws that require it, but there is a problem. The cost of the upgrade is supposed to be relative to the value of the new features, yet the 2.0 upgrade costs $9.95 and includes not only new features like Microsoft Exchange support and a new Calculator, but it also contains the January App pack. How is it possible that a new upgrade that has more features than the original can cost half, if the accounting laws require the price to coincide with the value of the new features? It is clearly not possible or logical that more features could cost less when the price is dictated by the value of the features. I think that Apple just uses this as an excuse to milk iPod Touch owners for extra cash. What do you think?