Its been demonstrated many times that Apple charges these $5 fees for previously free tools and applications because of SOX compliance laws... Its rather obvious its about SOX.No, it's not at all. The only "evidence" for that is a bunch of uninformed developers speculating about things they know nothing about.
OTOH, there is quite a bit of evidence that this isn't the case:
1) Why didn't they charge before? They've used the same accounting standards since the iPhone was released, so if they "suddenly" discovered they'd been doing the wrong thing, they can't just fix it going forward. At the very least they would need to make a statement to the stockmarket they had discovered a problem.
2) There are a huge number of companies that have similar accounting practices to Apple and yet manage to give away their tools. RIM & Nokia are two obvious ones.
3) It would be trivial to work around the problem, if there were one (which I don't believe there is). For example, they could spin off developer tools into a wholly owned operating company that would receive income from Apple and release free tools. The accounts would be separate, and this wacky SOX accounting theory would not apply.
Edit: 4) (from further down the thread): Why don't they charge for iTunes?
I don't know why Apple pulled this move, but it's not about SOX compliance.
Edit 2: I think I might be wrong on this: http://news.ycombinator.com/item?id=2311934