Earlier quoted context omitted.
No, Windows still has Windows tax, which is why I always choose "No OS" when buying a machine. MacOS/iOS/iPadOS were never for sale separately, so we can't judge the price. Android sure is subsidized though.
Android does have a cost. While the OS itself is free, any manufacturer that wants to put Play Store, which is almost every company outside China, needs to pay Google a license fee, which effectively pays for Android. Of course there are also ads everywhere in Android and Android apps that helps pay the bill.
And it's still miles easier to get Android to switch default apps and also respect your choices, than to get Windows to allow you to switch default apps and then shut the fuck about their crap.