Your analysis is the only one that we can do currently. But it is really too limited because even if you know the overall 'spendings' for software dev, you don

Your analysis is the only one that we can do currently. But it is really too limited because even if you know the overall 'spendings' for software dev, you don't know how much is used for Firefox, Thunderbird, pocket, random side projects, by dev for the foundation activities, by dev for charities on the Corp side. And how the split is evolving years after years. Also, you can't compare the administrative and marketing costs of the 2 structures to see if they are adequate. And even the 'Foundation' budget might not be so much relevant as there is no assurance that the 'Corporation' is not funding some charities or fellowships requested by the 'Foundation'.