No, but they can reduce their tax burden while gaining some control over where their resources help the community.
Right, so they can upgrade for a cost far below full price, because they make enough money to have the taxable portion of their income reduced.
Someone making substantially less couldn't do that, since they couldn't deduct from their income tax
In other words? I just disproved my initial statement - yes, they CAN upgrade for free, if they didn't depreciate the value of the ram.