It's one thing to argue that since software costs disproportionately higher than hardware, it is reasonable to assume that one might agree to spend the little extra on the hardware if it is proven to be able to deliver higher performance.
It is an entirely different thing to argue using the above fact that the higher performing hardware would in turn allow for a linear increase in productivity as reflected in the numbers he cooks up, which muddles the fact that CFD engineers are being paid salaries, not wages, and they aren't operating the tools(hardware and software) as if working on an assembly line.
Your first paragraph is one of my major points. The software, engineer time, and computer memory are where the money goes. The CPU is so minimal of a cost that it usually isn't even a blip in the decision. This fact that CPU cost is nearly meaningless on HEDT and servers is such an important lesson that so few people understand. If we want AMD to thrive, we want them to value their processors properly.
I won't even bother going into your link where the EPYC computer had
double the memory, double the memory channels, more cores, and faster turbo than the Xeon computer. If you aren't going to compare like-for-like, why even bother? At least they did one thing right, which was to turn off hyperthreading which often destroys CFD performance.
Having done CFD for about a decade and having worked with many CFD engineers, I can say we are far closer to working on an assembly line than you describe. CFD isn't as much of a science as it is an art. The solvers tend to hone in on local minimums/maximums and not on the global minimums/maximums, especially at the start of calculations. If you aren't there watching and guiding the solutions as they go, you most often get diverging results that lead to meaningless answers (some number goes to infinity and the whole calculation crashes). Second most often you get many different local minimums/maximums with no clear answer as to which is the right one. So, the engineer babysits the calculations intensely to guide it to the global minimums/maximums. Yes, you can go to a meeting as it crunches away. But, I personally don't measure worker output by how many meetings were accomplished.