Now I am certainly no friend of Suisa's. Nevertheless, I think Apple's position in this matter is quite untenable. They claim that they never included any levy in the pricing of the players, yet the price difference between the Swiss Apple store and others magically is about equal to what the levy amounted to before it was lowered. And it hasn't been lowered still, so everybody who buys an iPod on Apple's Swiss online store is not very intelligent. This certainly does not generate much goodwill with clients either. What's more, Swiss VAT is applied to the goods sold online, and the store claims to be subject to Swiss law, so ... I'm guessing that the legal goings-on in a tiny province of Apple's vast realm (that doesn't even have the iPhone, yet - legally) has escaped the eye of Cupertino's lawyers so far. This is bound to change soon, and we'll hopefully see a levy refund to Swiss Apple Store clients soon.
Update: As this post creates so much traffic, I went back to check my facts and, lo & behold, the prices of the Swiss Apple Store have been brought back in line with the Euro pricing: CHF 719 (EUR 440) for the 32GB iPod touch, down from ca. 840 on last check. This is lower than the price at the German store (EUR 459), but not by as much as the roughly 10% points difference in VAT would suggest. The difference, again, is close enough to 42 francs. Therefore, the retail price includes the levy, but Apple refuses to fess up. Good policy?