Assuming I have a monitor, keyboard, etc. the cheapest I can get into developing for iOS is $699- the cost of buying a MacMini and paying for an Apple Developer license. Since the baseline MacMini probably isn't enough machine for most developers push that to $899 or $1099.
On the other side of that coin users are buying iOS devices which net Apple huge profits. Sure the high end Microsoft dev tools are spendy, but don't act like Apple is helping developers out.