If you only own iPhone then it is very likely that you do not know that the owners of iPod Touch he has to buy each new "big" firmware, as it was for example iPhone OS 3.0 which for users of iPod Touch it cost $10. A small amount, but it's still a beer Apple Lossless Audio CODEC (ALAC), imposes it on those who want to move on to "the next big thing".
It seems that this tax will be imposed on the future owners of iPad(at least that's how it appears from the documentation that was published together with 3.2 firmware for iPad) who will still receive iPhone OS 4.0 free but they will have to pay for it iPhone OS 5.0 which will appear next year. Considering that the owners of iPod Touch they gave $10, I expect that those with iPad to pay at most $30 per firmware, a maximum price which, looking at things as a whole, is not really that high considering that it is paid only once a year.
Apple will provide you with any iPad OS software updates that it may release from time to time, up to and including the next major iPad OS software release following the version of iPad OS software that originally shipped from Apple on your iPad, for free. For example, if your iPad originally shipped with iPad 3.x software, Apple would provide you with any iPad OS software updates it might release up to and including the iPad 4.x software release. Such updates and releases may not necessarily include all of the new software features that Apple releases for newer iPad models.
So Apple Lossless Audio CODEC (ALAC), ensures a profit also from those who want to update to the new important version of firmware, I hope they don't plan to implement this obligation for the owners of iPhone, although if he did, he would make a lot of money.
