To your last comment - the royalty on ASP is capped. Apple had argued in court over this with claims that shoving more storage into a phone led to more licensing fees which was not the case. I can't speak to whether the pricing on this dev kit would be below the cap or not, I forget the rough range of the caps (in the mid $100's if my memory serves me right)

Agree on the weird pricing strategy though. My take is that they're trying to milk the relationship because Windows is a relatively premium brand. Competing interests for sure that Windows is looking for a wider audience on the low end while Qualcomm wants the $$ from high end.