Plus, there's the cost of marketing and other post-release business activity. If they shelve it now those resources are saved, or at least re-appropriated. Eve

Plus, there's the cost of marketing and other post-release business activity. If they shelve it now those resources are saved, or at least re-appropriated. Even if they believed they could break even from an accounting and tax perspective, there's still opportunity cost. That is, it might make sense to quit now and move on to something with more upside.