Covering for the 2% is often not a sound first order business decision. There's certainly higher order benefits. A lot of accessibility features are just plain useful for anyone. And I think companies like Apple generally get that it's a kind of loss leader. But this article makes dishonest TV Shopping Network style arguments like pointing at 150 million as if that was ever an addressable market.

I think either you argue for regulation, or you argue more honestly: asserting that the extra cost will likely never directly pay for itself, but it is some of the secret sauce that can a good product into a great one.

I'd say you're the most correct of the bunch in this discussion. In the vast majority of business ventures the vast majority of your population is not going to be a customer, ever.

Look at statistics of things like apple vs android users and their purchase behaviors. Targeting the Apple users will likely bring in far more money in the end.

Also it's not your job as a company to ensure the user stays up to date and secure. Old devices are really just a risk these days.