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These articles are infuriating. A BOM is not the same as the cost of manufacture. Doesn't matter if it's Apple, Ford, Samsung or Kmart.
No, the BOM is the price of all the components at the expected volumes of the given manufacturer.

That's like saying the cost of dinner at a fancy restaurant was the shoppers grocery bill. There is the staff costs and storage/movement costs as well as all the rest of the infrastructure to add to that.