I think of SQL Server/Oracle the way I think of BMW/Mercedes et al. I am paying a premium price for something that comes with certain quality expectations.

Part of those expectations relates to customer service. Quality customer service may be a "cost" to the supplier but is the thing that makes me buy in the first place.

If Product 'x' is only marginally better than Product 'y' and obviously more expensive then it is the periphery and sometimes intangible benefits that make Product 'x' the compelling choice.

I've said it before that costs are easy to measure because they are upfront and clearly visible on a balance sheet. The revenue or benefit is slower to be apparent and may even be hard to measure.

In many ways measuring the benefits is like piloting a hot air balloon. An inexperienced pilot will have them going up and down all over the place because you have to look forward. By the time you start to drop you will continue to drop for some time after you apply corrective measures due to inertia. Similarly you can soar on inertia without realizing that you have very little to sustain you.