Say the situation where a miner includes n transactions in a block or n+1 is equivalent in cost*.
This situation does not exist.
The cost is very real and not-insubstantial - the increased orphan risk which you completely glossed over above.
The marginal cost can - and should - be brought very low but it will never reach zero.
The amount of transactions a miner can process in a ten minute interval is finite, therefore it is scarce, therefore the service of including transactions in a block will always have a price.