I agree it is mostly profit driven.
However, cost is still an issue. Material is not the only cost of such implimentation. Labor, fringe/benefit, O/H all go into every part of the finished product. $0.27 is simply fantasy especially for a modern smart phone. The difference between $1.00 and $0.27 is a lot for manufacturers, especially if they can overcharge internal storage.
So why should they include SD card slot? They have no incentive to do so because people are willing to pay extra $100-$200 for extra storage.
I strongly disagree with your analysis on cost. Labor? Either your phone is built by robot or Foxconn slave but either way labor is practically a non-concern. How many points are soldered in on a smartphone now? 1000? What's another 8? Especially for a company like Samsung that manufactures so much in house, the total cost is going to remain very close to the raw component cost. I threw $0.27 out tongue-in-cheek but I still maintain its a reasonable cost estimate for an established manufacturer.
You're shifting the argument in order to make it winnable for yourself. Go back and look at the thread topic. We are discussing whether or not there are justifiable reasons to exclude uSD slots.
I dont consider corporate profit margins to be a compelling reason.
I stated that cost is not a realistic concern. I stand behind that.
Cost is not driving this decision. Profit is.
There are lots of things companies could to in order to drastically increase profits, that we as a community have railed against and mostly successfully.
Why should Google and Apple get a pass on blatant profiteering when we dont let Microsoft? Last I checked, no one here ever said "Oh, its OK for Microsoft to switch to single use activations. Those activations cost a little bit because of the internet data used, but more importantly they could make more money."