Xcode is free if you don't consider the platform cost of needing to have only apple hardware to use it, however (generally) the hardware is cheaper than what MS charges for MSDN/VSE.
Different companies fund things differently and put up different barriers.
Again, for the umpteenth time, I am not making a VALUE judgement. I am just saying they all do things differently and without knowledge of their books, nobody here can say what funds what internally
