Assuming you’re asking in good faith - Apple sells the hardware, they don’t make the software of other company’s apps.
They force companies to ship through their store, I think that is okay because it enables them to enforce quality standards for users.
I think it’s wrong for them to force this distribution model and then take a cut from every software company.
In the Spotify case Apple forces them to pay a tax and then Apple shows up in their own store priced the same where they obviously don’t have to pay a tax to themselves.
Spotify is entitled to an even playing field.