Back in 2009-2010 I bought an entry level 13" MacBook Pro because it was fairly competitively priced compared to other options with similar specs, but the MBP had by far the better battery life, display quality, touchpad, and probably keyboard. It was easily worth the upcharge for those factors, so no real Apple Tax.
It can be done, but then whoever forks that will need to stay on top of keeping that fork up to date with other changes in the original chromium, and that gets harder and harder to do as time goes on and more changes are made to the same or related parts of the codebase.
Somewhat similar to Michelin Stars for restaurants, and Michelin the tire brand. The tire company started curating the list of notable restaurants to visit as a way to encourage people to drive more.
Never had one, and can't think of ever having seen one.