The iMac, mini, iMac and Mac Pro comprise only 20% of Mac market share; less than 4 million units a year between all 4 models. And iMac is probably 3 of those 4 million.
In short, there’s no room for the tiny niche market of Mac Pro to be further subdivided into yet another platform.
...that's 20% of the market share
of the #4 largest PC maker on the planet. Sales of a few hundred thousand tower Macs would probably make it the #1 selling desktop workstation (considering that HP, Dell, Lenovo take the idea to the opposite extreme by having a ridiculous number of different models). Plus we're talking about a bog standard Xeon/AMD/i9 PCIe system made from commodity components in a nicer-than-average box (which is all the new Mac Pro will be in a few months when the PC makers have picked up the new Xeon-W range with its increased PCIe and RAM support) - the design/tooling should be a fraction of that needed for an ultra-thin design full of custom parts and envelope-pushing cooling. Unless, of course, you insist on bolting a bit of abstract modern sculpture to the front to act as a dust intake.
I think that the problem with Apple - anything that's not an iPhone is seen as small change.
As much as you want a cut-down Mac Pro, not enough people want what you want.
...yes, because I'm the only person here complaining...
Many pros switched to the iMac platform, which as you say, provided tremendous value with their amazingly inexpensive 27” Retina screen.
As I said, the iMac is good value
if you actually *want* a (fixed) 27" 5k screen. That's a very big if. If you want a matched pair of 24" screens, or a 40" 4k screen that you can use at 1:1, or an ultra-wide screen (or, for that matter, an XDR display) then that value is lost, and all Apple can offer you is a Mini with an eGPU (and a laundry list of caveats and compatibility issues) or a $6k Mac Pro that forces you to pay for
vastly more expansion capacity than many people need.
Anyway, whatever the reasons may be, Macs are expensive. You say too expensive, and surely that’s true for you, but 20 million buyers a year disagree with you.
...but Apple‘s never going to be able to make everyone happy.
But as you've just said, those 20 million don't care about the Mac Pro - which is what we're talking about here. (...we've already established that the iMac is good value - but with qualifications - and, as an aside, the 16" MBP has just been given a substantial value-for-money boost c.f. the old 15").
As for making everybody happy - what they've done with the Mac Pro is created the ultimate "niche" product that is
only viable for people who do high-end video work, are committed to Mac OS but who
aren't looking at render/compute farms or cloud computing. A $3-4k, up-to-dual CPU tower would have a far broader appeal.
Oh, and NB - if you need ultimate power, whatever the cost, there are PC Xeon systems with 56 cores (with dual CPUs) and/or enough slots for 8-10 GPUs.
Apples financials are audited, and I don’t think anyone is skimming any profits. There revenue is what it is, the expenses are what they are
It is not about skimming profits or fraud - it is about the number of degrees of freedom in the way a large, complex enterprise can
legitimately calculate its "overall" margin to hit some "goldilocks zone" that satisfies both the Revenue and the markets. E.g. last time I tried to read one of Apple's financial reports, the "costs" included the notional value of potential future software updates. Even taken straight, the overall margin tells you zip about the mark-up on any particular item (unless you think that the mark-up on a base iMac is the same as the
6 times retail mark up on a 32GB RAM upgrade?)