This is often the justification for Apple pro desktops. Work backwards from what they deign to release, and say 'well it's ideal for this very specific niche of people'. I mean, sure, but it would be nice if they had more general appeal. It's hard to do that within the constraints of the SoC approach, though.
So basically, Apple treats their highest-end computer on the basis of getting round to it when they have some spare fab capacity on an older process, and need to fill it with something? That's OK from a business POV, but shows where the Studio fits in their priorities.
Again, though, they have few options based on their SoC approach. They could e.g. make a model with Nvidia PCIe GPUs, but it would involve costs and compromises that wouldn't make sense for them. Better to just cede that part of the market to PCs. Apple are primarily a smartphone company anyway; the Mac brings in similar revenue to AirPods.