This is just the official price. Of course, you’ll almost always get free Win 11 Home with new computers, or a Volume License for 10€ from ebay, or you just don’t activate it. But the official price by M$ is 259€/200$. Which kinda means they think it is worth that much, and it would be justified to charge germans almost 300 USD for “an advertisement delivery platform strapped to a program loader”.