Neuro, I value your opinion very much! Could you please explain where I was wrong. By the way, I am qualified CPA (FCCA) and not photographer. Accounting and financial statement analysis are the areas where I have really deep understanding 
1. "accounting and financial statement analysis are the areas where I have really deep understanding". yes, that is true but this is not required to have cpa license to perform unless generating an official document such as 10k (i am not an accountant but have worked for a cpa firm during college period.)
2. a company is launched to look for profit, not for public services (as an accountant, you should know this...)
3. tamron, sigma lens are cheaper than canon and nikon but SHALL not perform consistently as canon (as i have previously stated in other post. this is due to proprietary interface contnrol designs. this is the reason why zeiss refuse to make autofocus for both nikon and canon lens. source of this information, i do not have it since this is my personal conclusion.)
4. as an accountant, one thing that you have forgotten to account is the cost of manufacture and r&d overhead (this sometimes costs more than you have thought...)