I don't see how the commercial helo market would be attractive. How would you expect much profit from selling just 90 S-92s?
On the other hand, the military market has potential. 53Ks and H60s will provide billions in cash flow for the next decade. A guaranteed 8-10% profit margin on $2B in annual revenues for the next 10 years is probably acceptable for LM shareholders, but apparently not enough for UTC shareholders.