Sunk costs may be irrelevant in accounting terms, but the costs of replacing and rebuilding from the ashes are not. Buy the Kiwi rules? Maybe. However, our legal system and theirs are a lot different as I understand it, so you might have to throw out a lot more than just the aviation regs.
P.S. Please stop with the "sweet reason" arguments implying that CASA people are honest and good with our best intentions in mind.
I'm not implying that at all, just saying they're not all evil arseholes either, and seeing as we're saying please, please don't tell me what I should and shouldn't say. I will use what I believe to be sound and reasoned arguments and not take the easy option of venting, a la Sunfish's 'get f%%&ed CASA' masterpiece on the Part 91 thread! Good reading, but just over the top.