If you've ever worked retail, you probably haven't done it recently....
To use Best Buy as an example since I worked there as recently as 2 years ago, I can verify this as a current selling model. There are many items they run at normal prices and LOSE money (PC sales to be specific) when they sell just that. So how do they recoup money? Protection plans, services, accessories, software, and tying it with something that they do have lots of markup on (Say, a new CD player for your car to listen to all those CD's you'll be burning now). So this is a valid example, but there is much more cost incurred to manufacture and design a computer than to record a song. I've heard many amateur chaps on here record stuff in their garages that could go on a store-bought CD and not sound any different than the "pro" stuff. Since an album is a lower price point than a computer and it's just copied intellectual property or art, it's much more reasonable to see it put out as marketing or advertising. Like someone noted with the Danzig model...if they want an HD audio CD with liner notes, pictures, all kinds of extras and a "making of" DVD included...get them to pay for that.