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 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.
What is the monthly rent on a 1mw warehouse? I don't doubt $200k/MW is possible but that is only $300k less than an immersion container but rent savings alone will probably be more than $300k. That is in addition to the electricity savings of ~$90k/year (400KW @ $0.025/kwh)
Also how can you get better numbers with an sp30? Datatank hardware production costs are $0.53/gh vs your material costs of $0.5/gh. Will you be selling SP30 in a few weeks for $3200 each? (including shipping)