I hate how Apple spins it again for their unknowing consumers. There is nothing, repeat NOTHING in the Sarbanes-Oxley act requiring that they charge for a software upgrade. Yes, Apple needs to properly allocate where it's expenses and profits go, but it doesn't need to charge more to do this. We heard the same line when we wanted to enable wireless-n that was already in the $2,000+ computers we bought, and again when the iPod touch recieved the same software that the iPhone had for months. Again, this is not an accounting requirement. This is just business and greed. There are no charging requirements to SOX, just reporting requirements. Apple's line about being required to charge us is nothing short of a lie and false advertising. Blows my mind that they get away with it. Note: Apple TV owners weren't charged with an upgrade fee (because Apple saw there was more money to be made renting movies to Apple TV owners than there was in charging for the upgrade). We're also not charged for OS X automatic software upgrades, or iPod software upgrades, and iPhone owners aren't charged for the same upgrades as the touch is. While I dislike being charged over and over for software upgrades, what really ticks me off is that Apple lies and phrases it like they are required to charge us. They should just be honest and admit that the larger they get, the more like microsoft they become. Greed, short and simple.