I'm not saying Vision Pro won't eventually justify itself, but $560m revenue is likely nowhere near the cost for this programme so far.
This project has been rumoured to have hundreds of engineers for 5+ years, that's that revenue already (let alone profit), then the manufacturing setup, new chip development, etc.
Even if this product makes $2bn revenue, which could be unlikely just based on the rumoured manufacturing limitations and number they expect to manufacture this year, it probably wouldn't be justified once you figure out the profit margins. This is clearly all about the next product, or the one after. It's about the iPhone 4 launch, for this product, not the first, 3G, or 3GS practice runs.
Apple have a history of healthy margins, but huge production costs on their high end stuff, so while this is $3500, I wouldn't be surprised if it's still only 50% margin. That's great, but it's not the 70% one might expect from such a high price, and it will be because of things like maybe the body costs $200 rather than $50 because of some silly uncompromising design choices that don't make sense for high volume consumer hardware.