Well yes, obviously. But then we're not necessarily comparing the "cost" of drawing out foundationless combs with drawing out foundation. I agree that if you're regularly (each harvest, say) destroying large amounts of comb as a result of your hive management process that the bees then have to rebuild that it may become quite costly in terms of the "lost" honey (as in fact, drawing out foundation would also be), but surely that's not comparable with, say, providing starter strips for bees in a colony that is having to draw comb for the first time rather than providing full frames of foundation, for the reasons I've already given?
James