So you are selling cheap inefficient use of power in an expensive immersion cooled setup. Much marketing, less hardware.
Roadstress sp30 offering:$0.88/gh 0.5w/gh $0.15/kwh (starts hashing in a few months)
Datatank offering: $0.93/gh 0.6w/gh $0.025/kwh (starts hashing in a few weeks)
0.6w/gh is not inefficient and <$0.5/w for cooling is not expensive.
My misguided favorite AM SH. It's late and I'm going to sleep, but I need to explain something.
Assuming you want to deploy, you need to look at $/GHs cost at the deployment level. Whether it will be DC, AC IC or KNC Chicken Farm (Boden).
We have customers that knows how to deploy (without miners cost but with building, electricity, air cooling etc) at sub $200K/MW
Which is extremely cheap. Even if you do 1.4 PUE, but with $0.025/KWh (depends on your locale only), you get much better numbers than what you wrote. Especially with SP30 ...
Do the math.