About the SOMA use of funds after ico:
35% Marketing and area launches
20% Product development and technology
20% Legal issues and patents
15% Operational team
10% Community reward (Well reward the ambassadors and marketers of the community)
Why is there 20% needed for legal issues?
Its a good thing that they plan this ahead. It shows how professional the SOMA team works. Better be prepared when legal issues come on your path
These 20% include also patents, I think for their IIC. As far as I know the costs for international patents are very expensive, you have costs for application, search fee, yearly fees for maintaining the patent and maybe some more costs.
The budget sound good for me. The most expensive thing is marketing an its the place where a project has to invest most of his money to suceed.
Patents are always a good idea for innovating startups, but to my knowledge they will benefit more the people who applied for the patent then the startup investors.