Your analysis posits what, that they’re just blatantly incompetent?
I don’t believe that.
If the economics of a working ice cream machine were that good, it would be a solved problem.
You don’t run an organisation like MacDonalds with a basic inability to maintain infrastructure. Imagine if that was true of fryers? Or microwaves? That almost never happens. It’s clearly not a technical problem.
The only way that you could justify the continued maintenance failure you see is if the benefits of a working machine were negligible at best.
Perhaps what you say might be true in general but in this specific circumstance I think you’re applying an “in general…” kind of logic (like “in general more unit tests are better…”) which doesn’t ring true here, to me.