I don’t know that the “Apple tax” moniker is really fair anymore, either.
The machines have always commanded a premium for things that enthusiasts don’t see value in (I.e. anything beyond numeric spec sheet values), so most critics completely miss the point of them.
There’s a valid argument to be made that they’re also marked up to higher margins than rivals even beyond the above, but I’m not sure if any end user has really ever eaten that cost - If you buy a MacBook, there has always been someone (students) to buy it back again 3/5/10 years down the road for a significant chunk of it’s original outlay. That doesn’t happen with any other laptop - they’re essentially scrap (or worth next to nothing) within 5 years. After 10 years I might actually expect the value to be static or even increase for its collector value (e.g. clamshell iBook G3s)
The total cost of ownership for Apple products is actually lower over three years than any rival products I’m aware of.