Not all good decisions can be rationalized as having a known, positive ROI. I think it is a pretty safe statement to say that many big decisions must be made for other reasons.
When you take the decision, you may not have enough information to know if it's going to be good or not. But when you took the decision and still refusing to know how much it costed you and how it influenced company finances - it's just willful ignorance and unwillingness to face the facts. That is never good. For the sake of Apple shareholders I hope Cook actually knows the figures he was asked for, and refusing to publish them just as a PR move, to gain some fanboy love from bashing an unpopular target. Because if they genuinely spend money and refuse to count them, it's not good for the company.
