Such a black and white relationship is what it is if the only thing you consider about a business is a spread sheet. There are many factors that are hard or impossible to measure that make real impact on the bottom line. Inside the company there are things like employee moral, happiness, loyalty, work environment, politics. Outside, brand loyalty, product satisfaction, goodwill, cultural sensitivities, habits, psychology(Not as rational is one would think).
They could have just cut the price and leave nothing for the early adopters. It would have made perfect sense to a robot accountant. It doesn't take into account of the unknowns. By doing so they drain these non-spreadsheetable resources. Just look at Nintendo's current position, they miss read the buying power of the consumers based effectively on one showing at E3 resulting in was should have been a Wii-like launch into something that can only be considered flaccid. This is a very real effect of something that isn't directly derivable from numbers alone.
In a logical perfect world it is a "Simple business relationship", but in the real world it isn't.