The numbers i have read repeatedly are 10.000-15.000 euro alone for the development of the optical system. It is also time consuming. Usually a software called lucidshape is used. From what i have read in the mtbr forum in the outbound focal edition thread, where Outbound lighting has written about the development process, it is a sequential process, a first simulation of a reflector and/or lens system is done, if the result seems good, a first prototpye is made and then the beam pattern is analyzed in reality and the reflector/lens design is improved followed by a new prototype. Probably the higher the light output, the more effort is needed, especially if certain lux values above cut-offs must not be exceeded.
Unless you have access to the simulation data (and that is never freely available unless there is a data leak/hack), it doesn't help at all if you buy a competitors product. Even a slight change in LED position changes the beam, and if you use an LED with a bigger die surface than the original, the beam does not get better at all.
Last edited by polyphrast; 03-23-20 at 10:17 AM.