> the cost of the hardware is still included in what you pay for the software-locked car.Not true. The price you have decided you are willing to pay assumes it is not there. Your payment allocates no portion to the hardware. If you have decided a car is worth $30,000, that is what you are willing to pay, regardless of whether or not they include the hardware.
And, in actuality, you might even consider a car with said hardware to be worth less as it adds weight which will require more fuel and wear and tear expenses over the operating lifetime of the vehicle. The car worth $30,000 without heated seats is, perhaps, only worth $29,000 if the hardware is included.
The cost to manufacturer is their problem. Your value determination is entirely independent of that. Should it cost them $1 or $100,000 to build that $30,000 car – it doesn't matter. You are paying for the value you think you will derive from owing the car, not what it cost them to make it.
Indeed, in the long run the value has to exceed the cost of manufacture, else the business will soon find itself filing for bankruptcy. But in the short term, it is not uncommon to see input costs exceed the value of the product, resulting in a net loss for the business. The buyer doesn't care. Input costs mean absolutely nothing to them.