From apps. That Apple is hosting, and providing testing and updating machinery for, along with many backend services, SDKs, etc. What is the fair price for that?
27% is absurdly high, for sure, but you seem to be arguing from a position that it should be free...?
The other large discussion thread has already been linked with more specifics. The very short version is that Apple has been arguing the fees are to run their services, and the commission has historically been a convenient way to collect them. This is them collecting those fees outside of their payment systems, because legally they have to allow such a thing.
So you could release an app for "free" on the app store, and require side channel payment to really use it. You're just going to have to pay for the quotation marks.