Interesting page
here
Although I don't think Apple ever have or ever will be about value. Jobs is still a while off before he can truly say that "people now have no excuse to switch".
Allegedly, there is a copy of Panther sitting in Apple's vaults that is compiled for x86, and that tomorrow, anyone witth a PC and $130 can switch and try. I doubt they ever would though
Imagine the market share it could eat up though if it did that? I don't think they like that though because they would lose money on the overpriced pieces of acrylic that you are forced to buy if you want to run OS X