The price ceiling has little relation to cost, sure. But COGS sets an effective price floor — you'll be revenue-negative unless you do the math to ensure you're charging customers (especially your largest customers) at least COGS. COGS is the most critical number your enterprise salespeople will ask you for in order to backstop their negotiations.
For some companies, COGS and customer LTV are numbers with such different orders of magnitude that they don't even have to think about the COGS side.
But "software you charge a one-time fee for" generally produces a very low customer LTV; and "renting compute on someone else's GPU IaaS" generally produces a very high (customer-lifetime-integrated) COGS; so if they were sticking to the "just charge for the software" model, "COGS rising faster than CLTV" would be a direct threat to their business model. Which is... why they don't want to do that.
For some companies, COGS and customer LTV are numbers with such different orders of magnitude that they don't even have to think about the COGS side.
But "software you charge a one-time fee for" generally produces a very low customer LTV; and "renting compute on someone else's GPU IaaS" generally produces a very high (customer-lifetime-integrated) COGS; so if they were sticking to the "just charge for the software" model, "COGS rising faster than CLTV" would be a direct threat to their business model. Which is... why they don't want to do that.