What's the best way to put this politely from the seller's perspective lol. Do sales teams do background homework on clients' revenue and then come up with different numbers for the exact same offering?
Sometimes it is also possible to brand the exact same service in different ways.
If you have a SaaS that is fully OSHA compliant on all tiers, it may be worth it to not mention the OSHA compliance on lower tiers, but only offer it on the Enterprise tier for example.