What you've done is also not how reading works. If you actually read the thread I referenced you'll find that all the link are there. I am not reposting everything I already typed just because you don't feel like going to that thread and actually reading it.
So, humour me. Where, page and line, does it say in FD's accounts that ED is not being developed properly? You typed it, so it must be there.
Where does it say that 49% of man months is not enough? Other than 'the opinion of a person who is not in FD is that...' How does a man month relate to revenue?
If you read my post you'll see that myself and others have already worked it out. It works very well for FD's sharedholders and very poorly for the Elite playerbase.
If you read that book I have referenced it may become a bit clearer to you. But I am happy to indulge.
Businesses need funds to do what they do. They can get funds from different sources, principally those are funds from loans or funds from owners. In FD's case the owners are the shareholders.
Now, it is possible, and desirable to generate your own funds. To do this you make a thing (like a video game) and sell it. The problem is that to make the thing, you need funds.
Here's the difficult part. The things that you make have what is known as a lifecycle. That is over time they diminish. This is bad, because if you only have one thing and you can't sell it any more you have no further sources of funds and you go bust.
As a result businesses have come up with the cunning plan of a 'portfolio' of products or services. So as each one passes through its lifecycle it does not kill the company.
This lifecycle thing is quite difficult though. Products need funding to start with (this is given the term 'development' quite often) and once they are up and running they generate funds. But the amount of funds generated tends to decrease over time, so what companies do, and here's the clever bit, is have a whole other product! This product can then take in some of the excess funds from the existin product for its development, and then when it reaches the market it will generate funds. Here's the REALLY CLEVER BIT, those funds now come from two sources, so we have MORE FUNDS! This can be seen if, for example a business has a higher turnover. Now the funds we have can be used to keep the old product going, keep the newer product going, and wait for it, develop MORE PRODUCTS!
Wow.
It's amazing. So what we have is several product lines all generating cash to support those product lines. This way the whole company lasts longer, and can support its earlier products for longer.
Again, that Dyson book has that in.
More specifically - in 2016 you say that PC had 51% of person-hours. True. At this point PC wasn't released, ED was. By definition the unreleased game requires a bit more attention, as it's in development. You may state, in your opinion, that more hours should have been spent on Elite, but that is just your opinion. It is not a fact, it is an opinion. I would note however, that putting more ours into a project is not necessarily a good thing. To coin a phrase, 9 women can't make a baby in a month. Or, as I saw in a Dilber elsewhere on this forum 'this project takes 300 man days, there are 300 of you, so I expect it to be finished by 530 this evening'.
There is more to running a business, making a game, researching a drug, designing a building, than doing what a random of a forum thinks is best.