Dell charges $150 to upgrade from Home Basic to Ultimate. The $40-50 is likely the Dell price for Basic.
During the seven years XP has been out, no one has paid anything for updates.
And with the exception of fixing some seriously broke aspects of XP, Microsoft hasn't made XP any better either. That's what paid upgrades are for.
I'm a capitalist. I have no problem with a company trying to suck as much money out of its customers as possible.
What percentage of Mac users buy all the upgrades?