Windows 11 is a free update and they don't make profits from the sale of new hardware since they're not in the business of selling hardware (barring the niche surface devices which don't really sell meaningful numbers to be profitable).
Edit: -4 downvotes already? wow. What's with the downvotes my dudes? Should I juste come to HN to spam "hurr durr Microsft bad" for karma farming to coincide with the acceptable party line?