Linux Kernel 2.6: It's Worth More!

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.

http://www.dwheeler.com/essays/linux-kernel-cost.html

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E no entanto, somente o modelo do software livre é capaz de gerar
um kernel tão custoso.