So what you're saying is comparable hardware costs the same no matter if its Android or Apple, the difference is Apple doesn't make low-end devices.

That is literally exactly what I said. If a Galaxy S8 and an iPhone with the same hardware costs the same price, there is no such thing as "the apple tax". None. Can't happen. They cost the same. The only difference is that Apple doesn't make anything cheaper, but google "best laptops 2017" and guess what? They all cost the same as a Macbook.

So as it turns out, Apple's prices are comparable with their direct competitors. Ergo, the Apple tax doesn't exist.