Platforms grade their own homework. This shows the gap between reported ROAS and likely incremental ROAS, the number a CFO actually cares about. Built by an operator who allocates large media budgets on incrementality and contribution margin, not platform dashboards.
This is a directional model, not a measurement. The real answer comes from geo holdouts, incrementality tests, and media-mix modeling. But if this toy math makes you nervous, that is the point: run the test. Platform-reported ROAS is a sales pitch until it is validated.