It all sounds well and good, but that sounds like a road car approach. Sure the E63AMG only needs to be 5% better than the M5 to therefore hopefully convert a lot of buyers.
I would have thought that in racing it's best to try to crush the opposition to start with, because advantages are hard to keep. Look at how poor Red Bull were at the start of the season when their aero wasn't sorted, or how Williams plumeted down the pack from WCC dominance when they lost the vastly superior Honda engines, replaced with 200 hp (?) down Judd units. Best to build the biggest advantage you can, as you are bound to lose it IMO.
Not too much of "crushing" happened in 2012. If I play a hypothetical chief at Brackley, than internal development specs for 2013 will have set of parameters of W03 car sided with the best of them in 2012. Next column will deal with predictive performance for 2013 with adding the margin of error for best of the group, which equals P1. Then add realistic performance margin for the lead, and you have performance targets for W04. Lastly, I will have my engineering staff identify elements which ought to bridge that gap between W03 and W04 with cost of resources in support.
One cannot of course omit in season comparative development rate, which probably McLaren is the best at the moment. Sum it up, add 20% as a contingency fund, and you have your budget that can be explained without pulling numbers out of your body parts. To dream that you do all that, and add extra 200 Mill € just for good measure (just in case) will be probably rejected, and your job might be in jeopardy, me thinks.
Edited by Sakae, 17 January 2013 - 17:56.