I think you'd have to compare that .38% of revenue to the cost of developing the paper process, as well comparing what revenue you'd lose with the paper process

I think you'd have to compare that .38% of revenue to the cost of developing the paper process, as well comparing what revenue you'd lose with the paper process anyway. It doesn't seem crazy to me, unless your paper process is hard to develop. There's also an argument that developing a backup process is a great exercise to help people understand all the parts of your system and how they interact, as a first step to making them more efficient/redundant/secure/delightful.