I'm not quite sure how you could assign a 'per row' cost, unless you were ignoring litigation costs associated with data loss (http://www.sqlservercentral.com/articles/Editorial/64241/). In the healthcare industry, we'd also have to consider potential government fines related to non-compliance surrounding data loss. In that case, it would almost be a 'per column' cost also, since some data is PHI (Protected Health Information) and some is not.
Interesting concept.
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"stewsterl 80804 (10/16/2009)I guess when you stop and try to understand the solution provided you not only learn, but save yourself some headaches when you need to make any slight changes."