Please stop with the "just software".
Microsoft Windows is "just software". Microsoft Office is "just software". None of those are free, nor should they be. Microsoft is one of the larger companies in the world.
Oracle charges significantly more for "just software" when it is run on larger/faster machines. Same for SAP. Both of those companies are "just software" companies. Ok, they venture into services too, but all related to their software.
Sure, it makes playing with pricing models easy, but what happens if they offer TACC for $2k and people that paid for EAP start complaining and want a refund? Nothing is ever easy. Or, they charge $3.5k and people complain it isn't worth it and they shouldn't bother. More bad press. Again, nothing is easy.
When people pick that car without the EV powertrain or other competitive EVs come to the market, then it will change. Right now they have first leader position and they can price for optimal return. They know a lot more about the sales numbers than we know.