yes, a very reasonable approach, thanks for sharing that.
What just occurs to me is: when such additional BOM+R&D expense makes for another 500 devices we can sell, then the device will be cheaper in the end, despite the 20EUR more we need to invest in each. simply due to rebates on component sourcing and reduced R&D share per device. In the end it's a math equation as usual, just we (also as usual) need good numbers to start with. That's why every contribution here is valuable, the more accurate data it contributes the better. So: thanks again to peterleinchen, fellfrosch and all the others who shared their POV so far

cheers
jOERG