The non refundable CC Fee is an interesting one.
When a merchant processes a refund, they do get a partial refund of the original merchant fee charged by the bank/card provider, however there is always a gap. So the merchant never receives a full refund of their costs, but they do receive something.
Airlines for a long time argued that the CC Fees that were being charged didn’t fully cover their merchant costs. Now that QF, for example, have increased the cap to $130, it must be getting closer, particularly for Visa/MasterCard. They still wouldn’t be covering cost on an Amex though.
In the case of a $10k Business Fare, issued to a Visa/MasterCard at a 1% fee, and the ticket is then refunded, then the airline would definitely be ahead on the c/card fees. Factor in that they have also charged a cancellation fee (which is supposed to cover their costs and lost potential to sell the seat) and the passenger is right to feel a bit grumpy about the non-refundable c/card fees.