umm last i checked the 6700 was not $40... but besides he can really sell it for as much as he wants. if someone wants to pay him $XXX then why shouldn't he.
anyways... back to the original derailment of this thread...
your guys nurabers are all off.. at least my contract is significantly different. all new phones too cpe/reacts don't count towarRAB that nuraber.
and back to the original topic.. the big thing with flashing is you don't have to have inventory. if you flash 10 phones and sell 10 phones you presumably make about the same profit, but you have almost no investment to flash. ~$50 of cables and a windows computer with the right software is all you need. there's no inventory to lose or be stolen, you'll never be "out of stock" on the ability to flash as long as you have the cable.