Nonsense. You don't have the facts, you just think you do. The manufacturer in question HAS invested those sums in a single resistor design. I didn't say that I agreed with them or that they stood to make a ton of cash from it, but they sure as heck have spent that amount, because it was their CEO himself who informed me just several weeks ago. As for the speaker manufacturer, ditto. R&D costs a hell of a lot more than you obviously think. Granted, they're probably extreme cases as I wouldn't expect those sorts of telephone numbers for run of the mill components; but we're not talking run of the mill in this case. Poor examples perhaps because they are probably far from typical. It was a point being made though that not every manufacturer is out to "rip off" the buying public. Heck, most people reading PFM these days would think that many members would like to see all manufacturers go bust or could do a better job themselves.