It's called tiered pricing, and a way to gauge if a customer is at enterprise level, not to gouge them. Are there "premium support" and "auditability" taxes too?
It’s a red flag for me and usually indicates that the company isn’t confident in the value they offer for their higher tiers, or they can’t afford what they offer without soaking big institutional customers. You’re exposing my company to elevated risk. Most people pay, but that’s on my buyer’s checklist and we reject a dozen or so of these request every year.
My favorite was AirTable. It’s more expensive than O365 E5 at retail. Gave me a good laugh.