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Putting a larger memory in during construction is just a matter of substititing one widget for another during construction, no change in the architecture or software needed. So if the larger memory cost $2 more than the smaller sell the premium line for $40 more and see if customers bite. No need to build a huge number, just buy a thousand larger memory and if they sell, good buy more, if not you haven't lost much.
Not like designing and setting up manufacturing of a whole new line like the phone.
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