Thanks Edgar. It get it. The offer on the left shows the software at $49.99. On the right, for $10 more, you get the Federal and State. So effectively, they are charging you $10 more for the combination, rather than getting the state for free.
So what I hear you saying is that the consumer isn't getting it for FREE but, instead, is getting perhaps a $10 discount off the state download. And rather than saying, "here's a bundled product that you get for $10 less than the two parts individually" they represent that the state download is FREE.

Edgar replies: Exactly right. (I edited the post to hopefully clarify what Office Depot did.)