Quite possibly not, although my pov is that not only is it important to know the cost of everything but equally the value as well. We are not a PL Club or operating a PL model so the value isn't and should not always be measured in revenue.
The development had to be reigned back for the publicly discussed consequences of covid/inflation but the changed plans still enabled the club to progress with development and access to sources of funding/grants they otherwise would not have been able to. As the Shearer documentary asked, "What is a club"? I would argue this is exactly what a club is and further cements the Imps status front and centre as a cornerstone of the city's fabric.
There is a very good chance that a number of the youngsters passing through the doors of the facility will one day be passing through the turnstiles of SB wearing Imps shirts, who may otherwise have not done so.