Except that the iPhone is nothing more than repackaged technology that currently exists with a new interface on it. So the R&D has mostly been done by a hundred other companies already. Transit is already setup through the normal Apple shipping channels so it is pennies a case pretty much. Marketing is mostly viral so this is fairly moot really, a few ads on tv here and there and a couple thousand print ads scattered in tech, phone mags and trend mags that are already talking about it and giving free advertising through articles.
Not as much cost incurred as you may think really
