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Having been reading AI for a while I know first time posters are not given much credence but having worked for a few Premier Apple partners I can tell you that retailers such as Best Buy actually buy the phones for the full retail cost, sometimes over retail. In order for them to make any money they have to get a kickback from the cellular companies or they have to charge more. I personally still wouldn’t buy from them even if the price was the same as Apple’s but just throwing that out there.
Not trying to sound to obvious here but when one of the major carriers (AT&T) offers $700 off an iPhone 12 for new and existing customers as compared with only offering $300 for existing customers on the iPhone 11 last year, it’s not super surprising that the iPhone 12 has significantly more market share.