To my way of thinking, “management’s” perspective on this situation is pefectly defensible ... even to the exclusion of all other possible perspectives.

From “management’s perspective,” it does indeed seem that they have just paid you whatever-it-is your salary happens to be.   And now, what exactly do they actually have to show for their hard-earned money?   It would seem that you are saying ... “100% sunk cost!” ... and, now you are dishing out to me what certainly appears to be very-lame apologies for a double-helping of thoroughly unacceptable excuses for blatant incompetence.   (Ahem...)

Please explain to me, once again, why I must pay a competent building contractor to construct a rather-routine building twice, in order for said “competent” building contractor to figure-out how to correctly build such a building once? . . .

Are you sincerely telling me that, at this late hour, I must fund and pay for a building-construction school in order to timely obtain for myself (and my clients...) a competently-constructed rather-ordinary building?

“I know how to budget for $1,000,000.00 worth of useful improvements to a city street, and actually get them.”   But now, it certainly seems to me that you are telling me that I must invest $1,000,000.00 in experiments ... just to “figure out how to” (throw away) $1,000,000.00 more...

“Pardon me if I am not impressed.”