My guess is they make the bulk of the extra money in these upgrades…
I’ve seen most people just buy closer to the bottom list price without many upgrades and just live with the cheap stuff, then after a few years, replace it.
They don’t give you any credit if you don’t so you might as well use the cheap carpet or what not for a few and upgrade in 5.
The things dealing with extra rooms, baths, etc…are probably worth not having to deal with changing the floor plan though so those are probably worth the upgrade prices.
With young kids, you also are glad to see the carpet get all messed up and imagine when you will replace all of it when they’re more grown up.