Isn't training necessary for the end-product? How is it not a cost to generate the output if you can't generate the output without having done the training? Seems more like saying that a car is profitable product when you don't have to account for the steel that its made from. Seems completely disingenuous.

In what case is capex (for any company) not required for the end product? Are you arguing capex is disingenuos as a concept?

In your car example the training is much like setting up the manufacturing line.

I think the issue here is that the capex depreciates super fast since the models obsolete really fast.

It's an accounting trick.