Ah, for all those people that require 32GB ram.
My MBP (and my Windows desktop FWIW) are both running happily with 4GB.
Apple's opinion clearly is that if you're a high end enough user to need this, then you can afford it. Again, it's about value to the consumer. If a consumer wants an Apple laptop with that much RAM, they can have it but it will cost them.
That's good business. Nobody is forcing people to buy Apple products. Therefore those who do clearly see enough in the product they purchase, whether it's an iPhone as it's "cool", or a MBP with 32GB RAM, to make it worthwhile. For them, it is not overpriced.
You're looking at something as being overpriced purely with respect to how much it costs, not factoring in the value of the product to the person buying it.
Did you know that a pint of Coke costs about 8p to make? That makes their profit margins far higher than Apple's, but you don't complain as you compare it to other, similar drinks. If you want a pint of Coke badly enough you will buy it.
Companies do not succeed and fail because their profit margin is too high and people think the product is overpriced. Companies fail because they cannot show consumers that they will attain value for money at the costs being charged.