In theory, you're right. However, in reality, the sort of people who whine about paying $20 or less for a bundled copy of Windows are generally not in the market for PCs that have a viable profit margin. This is one of the things that kills would-be Linux companies (though here are others).
You're welcome to point me to the evidence for a large group of open source enthusiasts shopping for high-margin laptops.
I don't think that's the case. The argument, as I see it is:
In order to buy a product from company X, which I like and want to use, I'm also required to give money to company Y for a product I do not like and am not going to use. I don't want to reward company Y for making a product I do not like, and I am angry company X has made a business/marketing deal that means I can't get its product without rewarding company Y.
As others have pointed out already, PC makers get most of their profits at the low-end from bundling. I'd rather pay the same price with no bundled crapware and no bundled OS because dislike crapware and I dislike Microsoft's current operating systems and I do not want the companies that made them to get my money.
In any case, you're not buying two separate products, you are buying one, integrated product. The thing you think you want does not exist. No OEM says "Hey, I'll make a laptop and then decide which OS to load." Their business is making Windows laptops. If they were designing, qualifying and building Linux laptops, they'd have to charge you a lot more, and you wouldn't pay it. That's why no one does it.
The problem is not about high-margin / low-margin laptops at all ... it is simply linked to the terrible Linux popularity :
I am at my third Sony Z laptop (~2k to ~3k laptops). Every time, the first thing I did with them was to dump the original windows partition and install linux . The "windows tax" on them were negligible and did not impact my choice at all, so would Sony do anything for people like me ? Of course not except if a competitor would produce a successful similar hardware with Linux on it, and that doesn't happen because people don't show interest for linux.
Yes, fair point. However, some widely known attempts to sell Linux hardware have been based on low price points. Early netbooks (which still seem to be popular with Linux users) and the Wal-Mart machines are examples. Correct me if I'm wrong, but I haven't seen anyone having a go at the Sony Z level...