That 10% profit loss had nothing to do with bumping storage (since they didn't do that in 2013). Going from 16GB to 32GB wouldn't cause even a 1% profit loss.It happenned in 2013. Apples profits was down less than 10% and stock tanked 45%.
The S years are in fact typically perfect to bump up the storage since they could hide the cost increase in the money they save by not having to reengineer the whole design.