You believe McDonald's doesn't account for overhead (building, maintenance, payroll, distribution) costs when they price a menu-item? Of course they do. How they choose to document it is unrelated, but they certainly do account for it.
I feel like we are discussing two separate things here.
If you want me to say that GB of data costs some arbitrary number, say .30$ GB, I can say that, sure. However there is also "other" costs of (currently) 3.70 to 4.70$ a GB so it isn't possible to actually sell the service anywhere close to .30$ a GB
I think you are getting caught up in the cost of the underlying data in transit, which is, as you assert, very low. However that data by itself, in this context, does no one any good. It needs to be brought to a location where it is useable, maintained, routed, turned into RF, compressed, managed, billed and supported.
The cost of the data itself is meaningless in the realm of cellco data services. It's "All The Rest" where the real cost is, and in this particular case representing the raw transit cost is, to me, "disingenuous at best, and a pack of lies at worst." It simply isn't that simple in this case.
Karl P
Edit: I also agree that the number is quite (maybe even ridiculously) high, however in this time of high-buildout and all the technology changing so quickly (Edge to 3G to LTE, etc) the cost is simply very high. As I said up front, as backhaul and radios get upgraded and time goes on (and thus things get paid for....) then we will see that number starting to drop and "real" price competition in CellCo Data.