While there may be a bit to be made in that $99, I really don't think it's much. Every replacement battery Apple sells for their current line of portables is $1

While there may be a bit to be made in that $99, I really don't think it's much. Every replacement battery Apple sells for their current line of portables is $129. The iPad battery most definitely has a lower capacity and thus costs less, but there is labor involved in refurbishing as well.