If XCode can't be 'given away' then I would say that SOX is preventing loss leaders, because that is essentially what XCode is. They are giving away the developer tools in an effort to attract developers to their platform. At the most basic level, it's not much different than advertising 'free after rebate' items in order to attract customers into your store.
But they did't give it away. It was part of the Mac people paid for. They are perfectly entitled to give stuff away. What they can't do is retroactively claim that part of what they sold you before was free.
