I didn't mean for it to sound like it were the same as switching some screws. Of course it takes engineering efforts to adapt to different components, but they were not starting from scratch. I could imagine that they actually started with a FHD panel since that was their Cintiq13HD origin and then went to the QHD and UHD panels. Wacom likely tested a few different panels during R&D anyway before settling on the current ones. I doubt they chose an initial panel based on specs and then had a smooth ride with it. So a good chunk of those costs that you calculate with probably would have occurred already. Wacom is under big financial pressure, this year will be their first in history with a likely net loss and their stock value has dropped ~40% over a year. I think they wouldn't do this differentiation if it wasn't financially beneficial to them.