If you think Kobayashi Maru is about measuring your ability to function under pressure, loss, and failure, then you're correct. Kirk's unwillingness to face failure made him fail.
If you think Kobayashi Maru is about how the captain is supposed to react in an unwinnable scenario, then you're wrong, and you're not just wrong, Kirk is the poster-boy for exactly the correct approach. Ultimately, there are no real rules in war - only who survives. Business is different, but not that different. The annals of history are awash with the red ink of failed companies who insisted on letting the perfect be the enemy of the good.
