Ya it's not the act of buying. My point is Zenimax wants that money one way or another. Them losing the $40 later on the console game is completely negligible in their situation.
They're not 'losing' anything. They're actually charging you extra for the privilege of playing the game on PC while you wait for the console version.
It costs them nothing to give you the software either way (bandwidth fees, negligible), so from their perspective:
Box price + sub for either version of the game individually.
Box Price + Sub + 5 bucks for anyone willing to do this.
There's no additional cost to them in the sense that you're getting both versions, because they're tied to a single account. It's not PC game AND THE CONSOLE GAME FOR FIVE BUCKS AMAZING! It's them getting 5 bucks for whatever guy spent 10 minutes coding something that would let you transfer your pc account to an eventual console account, and they get to claim you as a sub early and charge you sooner.
To clarify, I don't think this is a bad deal if it interests you and I don't think it's sleazy of them or anything, I just don't want people thinking it's some badass deal out of the kindness of their hearts for some reason.