I think its reasonable to write off development costs, given that it was the first of its kind. This is why we have government funded research: to create technologies that would be too risky for any private company to pursue. The question shouldn't be "is it profitable to create the first one?", its "once we've solved the hard problems, can the industry be profitable?".
> The question shouldn't be "is it profitable to create the first one?", its "once we've solved the hard problems, can the industry be profitable?".
Given that the original project ran into delays and overages throughout, it strains credibility to propose that, starting with the 'B', all the hard problems would be in the past, and that performance would henceforward live up to the promises.