You can certainly make that argument but it doesn't correlate to these back and forth over some classified costings. The B-21 in my view is clearly an upgraded B-2. The USAF probably has solid costing on a B-21 airframe with existing sensors and avionics. That to me is their baseline cost. There is something else that the USAF wants to keep classified and that to me are the future capabilities and that effectively are the electronics because the B-21 is simply a spectrum dominant platform. It is this capability that the USAF wants to keep a lid on. Weapons package just don't add up.
The Senate is clearly concern because the cost blowout from the F-35 program is with sensor fusion and they don't want to see a repeat with this family of systems in the B-21.
Well you replied after my short edit so you may have missed the math you yourself included in the prior message, but it absolutely adds up.
There's not much more I can say on this really because it is what it is, in terms of the way USAF deals with aircraft procurement and bids. No speculation required. The Air Force is the final customer and operator, not an integrator. It pays Boeing or LM for finished ready-to-fly aircraft.
I'm pretty confident 'family of systems' refers to the weapons package (as they are indeed systems in and of themselves) and perhaps simulators and maintenance systems as well. But there is zero doubt that the initial bid estimate of $500 Million per unit is for flyaway aircraft. All that remains is an update on that cost. We'll get it sooner or later and bet on it being higher than $500 Mil.
Adding to Terran's post, B-21 development will be much more cost efficient versus B-2 because it will be using in relative terms, off-the-self technology, especially on the electronics and engine side. B-2 was custom everything with little leverage from the civilian industry of the day. One of the big goals with B-21 is to achieve high operational readiness with a reduced sortie cost, but I'm with the Senator's who expect an upfront unit cost much higher than $500 Mil per aircraft!