Recently there's been a lot of discussion about the M&S decision on chargin extra for DD+ sizes.
It apparently applies only to bigger cup sizes. This means that 44B bra will be cheaper than its 30F counterpart, which doesn't make much sense since there is obviously more fabric used in the bigger band bra. This makes me believe that it is not really the extra material that they are charging for, but the extra engineering and science needed to support heavier breasts.
Some women feel this as a tax on bigger breasts. There is even a Facebook group on the subject where a lot of discussion has been going on lately.