Like I said, it's ultimately a matter of how one justifies it. We can debate to eternity and still would not be able to come up with a definitive conclusion that we could both agree on as there are a variety of factors that are difficult if not impossible to accurately and consistently quantify. In other words, it is a very relative and subjective topic. At least, I attempted to have some sort of controlled comparison by isolating complicating factors to the best of my ability/knowledge and providing numbers/computation. That's all we can do in this matter. If you're happy with the justification of your PSU choice and I'm happy with mine, that should be good enough.
Detailed PSU 80 Plus certification results here:
http://www.plugloadsolutions.com/80PlusPowerSupplies.aspx#
I'm not at all disagreeing with your method, just that your numbers don't match with my experience in terms of the average price difference. It's not a matter of justifying my choices at all, I don't actually use ATX PSUs at all for mining, other than for some testing. I don't need the minor rails so I generally just buy server PSUs. It's hard to beat the value of a 2450W Platinum PSU for $50. Detailed PSU 80 Plus certification results here:
http://www.plugloadsolutions.com/80PlusPowerSupplies.aspx#
I think you are drifting towards debating semantics. Let's leave it at "relative and subjective" while we're ahead and not digress.
Just in case you missed it, I did qualify my original post with "For example:". I did not intend or claim it to be a definitive presentation. I'm not sure why you're nitpicking it. It was merely to show one of many possibilities and I had to come up with a price difference of $40 which is sound, valid and reasonable to base my computation on. You contended that it is less than $40 which is another possibility and that's fine; so is a figure above $40 as I have illustrated. Again, "relative and subjective".