Hi CEFOSKEY,
Think control systems.
Research & Development, IMHO, is that of advancing technology. Was not the flight control system already developed for the Comanche?
The CEO of Sikorsky said that their next project is to be Individual Blade Control. Developing IBC on a test stand, then in a wind tunnel, and finally on a craft (perhaps the X2) would be R&D.
One unknown is the technique and specifics on the rotor-propulsor integration, particularly during transitioning. This may be new and interesting.
Dave