Guys, it's all about the SOFTWARE. There are tax rules about when software-generating activity is considered an expense, and when it is a depreciable capital investment. It depends on the product cycle, the existence of a "working prototype" and various other factors. Apple publishes iOS, OS/X, iTunes, Apple Maps (it may suck; but the developers still get paid), and a host of other device SW. Not to mention the SW for their web sites (iStore, Maps, etc.) and other systems.
So depending on what state all of this software was in during a given tax year, that determines how much is considered research, vs. how much is considered something else.
That said, I think a more appropriate image than Dr. (though Apple certainly is) Evil might be something like Ebenezer Scrooge (or Scrooge McDuck perhaps). Given their profitability, they are not reinvesting as much as I would have expected.