There are 75 million Mac users, many of whom have iTunes accounts and credit cards on file – they can buy from the Mac App Store with a single click.
20% of 75 million is 15 million. 15 million copies of any paid app is huge.
Also, let’s not forget that Mac sales has been growing for years, while the PC market as a whole has been shrinking. Today, there are 3 times as many Mac users than 5 years a go.
It's great going for low hanging fruit, but you need to be realistic about things as well. Bigger market means more sales, but potentially only at a lower cost. Markets are a funny old beast.
At the same time, every member of that 10% bought a Mac desktop, and therefore bought a product with high margins. If 10% of your potential audience has no problem buying software, especially high-margin software, they'll be easier to sell high-margin software to.
Well, according to this [1] the Mac install base is around 66 million users. So, if 20% of them bought your app for $1 you'd be $13 million dollars richer. That seems worth it to me. It seems that you are underestimating the size of the market and potential the to make money by writing applications for the Mac. You are also ignoring the fact that Macs sell at a premium so those 66 million represent not the bottom end of the market, but those with money to purchase services to make their lives easier.
My estimate of 75 million was conservative, it’s closer to 80 million.
Half of all new Macs are sold to people who are ‘new to Mac’[1]. Even the people who buy a replacement for their old Mac will often find other uses for that old Mac or they will sell it or give it away.
One year a go, Mac install base was 66 million. Since then, 17 million Macs have been sold. 8.5 million of those are sold to people who never owned a Mac before. Let’s imagine that all the remaining 8.5 million units are bought by existing Mac users, and that half of them are bought because the old Macs died. That gives us a new total of 78.75 million.
Imagine, 10% of desktops have Mac OS, of that only 20% will buy my application; that's a very small user base.