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They do, at least in India, even to this day. You pay ₹500 for Ubuntu, and around ₹7k for Windows 10 Home and ₹12k for the Pro edition. You can also go for the no-OS option, which costs ₹0.
You pay for Ubuntu? Is it an Enterprise edition or something?
Someone had to put it on there. That cost time and energy.
They’re paying for the labor, not the “parts”
I am pretty sure it can be flashed, similar to how we do it for RISC-based boards. For the sake of convenience, they make easy money out of the customer.