I'm not suggesting that the builder finances the R&D itself, NRE costs should be baked into the contract. What I am saying is that the entity doing the cost est

I'm not suggesting that the builder finances the R&D itself, NRE costs should be baked into the contract. What I am saying is that the entity doing the cost estimates (which AIUI is also the researcher and builder, though it could also be an insurance firm) should bear the risk of those estimates being wrong.