I used to work in a restaurant where we had one! So good

Not exactly how it works though, in a corporation as big as Apple each business unit has it's own budget and profit/loss margins. Apple is simply too big and complex for someone or a group of someones to look at it in the way you are describing.

So while $100M might not look like a ton to Apple as a hole, it might look like a lot to the business unit responsible for apps on macOS

Apple is fairly well known to not do P/L this way.