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I'm surprised that people are surprised by the price. Agree or not, Omni has priced their previous two iPad apps at half (give or take cents) the Mac app non-discount price. OmniFocus for iPad follows that pattern. The pricing strategy seems pretty clear.

Personally, i hoped for a little lower price, but i expected and paid $40. The app is well worth it, and the delay and launch features show a lot of commitment to the priorities of users.

I do think the discussion of the effects of pricing on units and thus total revenue is an interesting one. For many smaller companies, the overhead costs (e.g. user support, management) of generating more revenue eats more money than it produces in profit (from an actual loss or opportunity cost). That could be at work here.