Of course not. Does anyone get all up in arms that a copy of Windows 7 Ultimate Edition costs $320 when the DVD itself costs only $0.25 to press?...
There's no indignation because people realize that Microsoft spends $8B to $10B a year in R&D.
They know that it would cost $10B to make only one Windows 7 DVD. Nobody is "up in arms" just because
it would cost $10,000,000,000.25 to make two DVDs.
No software company could price their products based on the incremental cost per unit produced.
I doubt that any company could price any mass-produced product on the incremental cost per unit.