Yes, and there is cost in maintaining an extra SKU.
It would cost about $3 to make the 2GB RPI5 a 4GB PI5, and you might save something close to that by removing a SKU. You then get a bunch of new applications (which need more RAM) for your SBC and your product sells more as it looks better value. On the whole that $3 is now looking like a bargin.
I don't think 32GB is needed or sensible, so will disagree there.
Actually $9 more to go from 2GB to 4GB, just for the RAM chip itself. See my reply above.
32GB is impossible at present. No-one makes a 256 gigabit (32x8) chip to fit in the same footprint, so then you have to do a new board design to support multiple chips, which might not be doable in the board's current footprint.
Micron do a 192 gigabit (=24GB) chip but it's LPDDR5, rather than LPDDR4x, which I imagine the RPi 5's SoC can't drive.
If you look at all their accessories, particularly the country-specific customisations for keyboards and power supplies, Raspberry Pi now offers an incredibly large range of SKUs.
It would cost about $3 to make the 2GB RPI5 a 4GB PI5, and you might save something close to that by removing a SKU. You then get a bunch of new applications (which need more RAM) for your SBC and your product sells more as it looks better value. On the whole that $3 is now looking like a bargin.
I don't think 32GB is needed or sensible, so will disagree there.