When considering the cost of software delay, or equivalently, the value of early delivery, you need to revert to the business case.   If the software gives the organisation a first-mover competitive advantage in a market place, this will come with considerable rewards.  If a delay means being second rather than first to market, then being late can be very costly.  In fact being late with such a delivery can be the difference between major success and failure:

ScopeMaster will bring software deliveries to market faster.  It does this in three ways, firstly by eliminating many requirements problems faster than could be done without the aid of the technology.  Secondly by finding potential missing requirements early, there is less scope creep/churn during the project, de-risking the outcome.  Finally with a good knowledge of functional size, the project can be controlled with greater certainty.

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If the software delivery is delayed such that they are second to market, they fail to derive the first mover advantage, their break even point is later and the business case is significantly diminished.