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Because the costs do not scale with the revenue

How do you know their costs don't scale? Maybe there's insurance or compliance requirements that also apply?

And it begs the question - is "cost-plus" the only valid pricing model?

Why would their costs scale with revenue? Cost+ certainly isn't the only valid model. Many people are fine with a 30% cut.

they do - the first 1m$ only cost 15% - It's btw the same with the Google Play Store

The fees scale with revenue - what I'm saying is that Apple's own costs do not scale with the revenue they take from companies on the app store.

e.g. A single transaction of $10,000 does not Apple more than $100 other than the beforementioned financial transaction fee.