What a mail server actually spends
Disk and bandwidth. That is close to the whole list. A mailbox is a directory of messages and an index; the cost of running it scales with how much mail is in it and how often it moves, and barely at all with whose name is on the door.
So a price built on headcount is measuring something the server does not feel. It is a good proxy for value in software where a person is load — a seat in a CRM, a participant in a call — and a poor one here, where the busiest human on the team and the address that receives a monthly invoice cost the same to keep.
Pricing on storage puts the meter where the money goes. It has an honest consequence, which is that the customer with ten years of attachments pays more than the customer who deletes things, and that is the correct direction for the difference to run.