This makes no sense? You can compare SpaceX and Boeing performance on the commercial crew contracts which have very similar deliverables and nothing to do with

This makes no sense? You can compare SpaceX and Boeing performance on the commercial crew contracts which have very similar deliverables and nothing to do with other businesses. Boeing received considerably more money for commercial crew and delivered worse results, they'll refly the demo mission at their own cost putting them ~1 year behind SpaceX.