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I'd say it's probably because they don't actually make the Axims themselves. They have them made overseas with their branding slapped on. To offer more memory as an option, they'd either have to stock versions with two different levels of internal memory, or order the higher-capacity models from the manufacturer each time a customer wants some.
To do it the first way (stocking 2 versions), they'd actually need to do some accurate forecast modelling or they're likely to end up with tons of them sitting in storage that could otherwise be used for products that move.
To do it the second way, it would take quite a while to get the items from their manufacturer, and probably at a higher price.
This isn't really a problem for their desktop or laptop PCs since they buy the components from various suppliers and Dell assembles them at their own facilities. This makes it relatively easy to customize.
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Move along. There's nothing to read here.
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