I picked up this post citing a supposedly validated email response from CEO Steve Jobs (the headers weren’t displayed for review) explaining that SOX is the reason for Apple charing to enable the 802.11n functions in customer’s products. The good thing about this is that Apple does have the ability to do a few things to get customers taken care of on this crazy accounting issue. Speculation warning: This doesn’t mean it’s confirmed to happen, it just means there are ways around only directly charging for the ‘upgrade’.
1) They can include the software needed in the purchase of any applicable device or software. That means Leopard, a new Airport Extreme, an iPhone, or possibly iApps should they include the 802.11n requirement on the box.
2) The enabler software is sold through the Apple store and ships with a $5 iTunes or Apple Store giftcard. This might not work under SOX, anyone want to weigh in on this?
To add to this, I would assume that they will have to develop a Windows version since they advertise the ability to install it on their hardware.
Edit: Apple confirms 1.99 price via Macworld Mag