Which would those be?
"out of the goodness of their heart" is also a silly way to characterize this positively or negatively: They want a chance to compete with Apple by offering lower costs in exchange for not offering the same feature set as Apple, just like how the EGS on Windows does not offer the same feature set as Steam. They believe developers will pick them due to the lower cut, but that's something the market would decide. Right now the market can't decide, because Apple has decided to prohibit competition.
Incidentally Epic made a public promise that if Apple lowered the cut, Apple Pay users would get the same Fortnite discount that people paying directly get.
They are just PC spoiled.