said by Corona 
:There's other ways they could've gotten around the $5 fee.
Hell, give the users back a "free" $5 itunes card, or do a rebate or something. By charging $5 for it without giving them anything but the firmware makes them look like greedy bastards. I'm sure there's proper accounting methods to follow, it's just that they don't want to go through the hassle.
Do you know how expensive for any company to run a rebate program? Charging $5 barely breaks even the costs of process the $5 revenue. Apple won't make much money of this (if any).
