Re: Having our cake and eating it too
Yes, PC World, or at any rate Currys which is owned by the same company as PC World is the UK equivalent of Best Buy. Best Buy own Carphone Warehouse in the UK which also sells Apple products (iPhones, iPads and some laptops and accessories), so you can use them as an example as well.
The cruical point here is that there are two different Apple companies involved. A wholesaler based in Ireland, and a retailer based in the UK.
Apple want to set the wholesale price between the Irish and UK companies as high as possible, so that more profit is made in Ireland where the tax rate is lower. When selling to PC World or Carphone Warehouse, they obviously want to make it as high as possible so that they make the profit rather than another company, but if they set it too high, then they will sell kit from other manufacturers instead, so the negotiations will lead to a fair market price. That is the market price that HMRC will expect Apple Ireland to use when selling stuff to their own Apple UK retailer.
The UK retailer is responsible for paying for the shelf space and PFYs in just the same way that PC World and Carphone Warehouse are responsible for paying for their shelf space and PFYs. Apple has "Geniuses", Carphone Warehouse has a "Geek Squad" and PC World has "Tech Guys". Yes, I agree that the Apple employees do know more about their products than PC World or Carphone Warehouse employees.
If Apple decides to spend more money on better trained staff and fancier shelves in a nicer location than PC World, then that's up to them, I don't see why that would justify a discount from the wholesaler. What does justify more money from Apple is that you can take your PC World bought MacBook to the Genius Bar at an Apple Store, and they will fix it under the terms of Apple's manufacturer's warranty. PC World only fix their own stuff under the terms of their Coverplan warranty, which they charge extra for, and I don't recommend anyone takes it out.