IANAE(conomist), but isn't this flawed logic? If he only had to do $70 worth of work to get my $100, then I only had to do $100 worth of work to get the $142, so we're still talking about 30%. Otherwise, doesn't it become a vicious cycle if you just keep chaining services and tax rates together?
(it's been a long day, so my logic could also very well be flawed. Something just seems off about your calculations)
I'm not sure if this will help you out, but this utility plus any old bootdisk made mine bootable for running things like BIOS updates and diagnostics. If only all systems could boot to USB drives, my life would be so much easier...