The development of the multi-blade razor has had interesting financial implications for the Gillette company and this may feed your Conspiracy theory.

They spent a lot of money developing the twin blade - then they borrowed a page from the software industry and management consulting industry of - build one time, charge many times. Although they are manufacturing, what they make has very little cost.

All the development cost was recognised in one period recognition. A big hit that established a very low baseline (not to mention the offset for current year revenue). All revenue generated by the twin blade is subsequent years goes for the most part to net income. Stock price is driven by revenue growth and earnings. (There are fascinating implications of Agency Theory in this one - think: stock options.)

Problem. Too much revenue, not enough tax write-off. You cannot ride this pony forever. Solution. Develop another razor and pull the same trick. On steroids this time. The development costs were huge. The sales of the triple blade have been less than stellar. This is where the Conspiracy Theory comes in.

The same pattern was established when they bought Oral-B tooth brushes, et al. Who could believe we would pay more than a couple of dollars for a toothbrush? Track the progress through their annual reports.