As I can read, Your container without chips on boards and power supplies costs for You 0.28 $/GH (or 0.168 $/W with Your assumption of 2 PH per 1.2 MW container).
It's $0.46/W.
1 share of DTMB is going to IPO with a price of $7.25 per 10w (0.0115 btc per share, page 9 in Prospectus) or $0,725 $/W (4.3x more than costs).
They are asking $6.80 per share not $7.25.. And it's 7% markup not 400%.
Better thing with DTMA: You claimed "<$820/T (<$0.82/G) total cluster with deployed DataTank system on-site" of costs or 0.49 $/W. At the same time You are going to sell 1 DTMA share per 0.0280 btc or 1,76 $/W (3.6x more than costs)
It costs them $1.36/W and they are asking $1.65/W.
You try to earn 3.6-4.3 times on IPO, without even previously done Your own container with Your own money. In such a case profit margin from IPO cannot be more than 50-100% depending on business model.
They are not asking for nearly that much and they have successfully built immersion datacenters before.
MOREOVER You are trying to sell 1 GH of mining power in low cost of electricity location in the end of 2014 with price of 1,725 $/GH (DTMA case, mining boards and power supplies without container) when I can now buy Antminer A2 or rockminer hashing now for that price.
They are not selling individual GH nor for that price. Each share represents about 17GH and costs about $17. Also there is no such thing as an antminer A2 and there is also no miner for less than $1/gh (or not that I am aware of). Also I am 99% sure you do not pay $0.025/kwh so there's that.
Moreover Your profile here without previous history.
Look up allied control. Plenty of history.