You're also somehow assuming that other phones are not subsidized??? This has been going on before the iPhone existed so don't be surprised if the Android is too. So no, what AT&T pays doesn't count.
One of the main things I've never heard enough about in comparing Macs and PCs is the service. The ease of service with defects and breakage with Apple is world class. That's surely something that Apple factors into the price and Apple thinks it's worth it. Software etc as well. So I don't know why Gruber thinks he can really compare those things.