Just looking at the economics of the Mac Pro based on sales of the machine itself doesn't quite capture the full picture. An Apple Silicon Mac Pro could have many roles:
- A flagship product that demonstrates just how powerful Apple Silicon can be. This in turn could enhance the Apple / Mac brand for a certain group of users.
- An aspirational product for users who think that they might need more power in the future.
- A means of keeping companies that need a small number of powerful machines in the Apple camp.
- A proving ground for technology that ultimately makes its way into volume products.
All of these factors could make the product justify its development costs even if actual sales are small. I doubt that the highest end models of some premium car brands recoup their development costs but their value to the brand offsets those costs.
- A flagship product that demonstrates just how powerful Apple Silicon can be. This in turn could enhance the Apple / Mac brand for a certain group of users.
- An aspirational product for users who think that they might need more power in the future.
- A means of keeping companies that need a small number of powerful machines in the Apple camp.
- A proving ground for technology that ultimately makes its way into volume products.
All of these factors could make the product justify its development costs even if actual sales are small. I doubt that the highest end models of some premium car brands recoup their development costs but their value to the brand offsets those costs.