They do not refuse, they cannot include it from a legal point of view.
Where exactly the border lies between and not linking is a grey area, legally, that hasn't become clearer with GPL3.
It wouldn't surprise me to see bash go from the standard install, too. Apple is slowly removing all GPL code from its OS.
I use ZSH as my main shell on OS X. I find it superior to bash in almost every way (especially with oh-my-zsh) except in ubiquity. Even so, I have no problem using bash if that's all that's available, the two shells are fairly compatible.
Tivoization was another issue, especially with Apple's tendency to lock down their platform.
Or are they worried about something else, like the patent clauses?
Apple refuse to do this. No one know for sure but the common suspicion is that they want to avoid competition by locking users to a single platform where apple has a artificial created monopoly.
One could be accused to think that the core products of Apple is the devices that they sells. What clause in GPLv3 require that they give devices out for free?
commercial ZIP software however usually limits the maximum depth and file path name to the lowest common denominator which is 250 chars for compatibility with Windows, some software will have a "unix" mode in which the max limit is increased to 1024.
[1] I especially liked this blog: http://photos.imgix.com/racking-mac-pros
[2] https://simbimbo.wordpress.com/2015/07/24/well-im-at-it-agai...