Linux Kernel 2.6: It's Worth More! Wednesday, 13 October 2004, 19:05 GMT
This paper refines Ingo Molnar's estimate of the development effort it would take to redevelop Linux kernel version 2.6. Molnar's rough estimate found it would cost $176M (US) to redevelop the Linux kernel using traditional proprietary approaches. By using a more detailed cost model and much more information about the Linux kernel, I found that the effort would be closer to $612M (US) to redevelop the Linux kernel.
In either case, the Linux kernel is clearly worth far more than the $50,000 proposed by Jeff Merkey.