Kodak has never sold a TMZ in 120 format, so I guess launching such a product would require some additional R&D. OTOH the potential benefit in form of sales is much lower, as 120 film sales are generally only a single digit percentage of 35mm sales volume, it is almost a niche compared to 35mm, irrespective of how many "craploads" of the stuff you personally buy. I am quite sure that based on their experience with their existing portfolio Kodak will be able to estimate demand for a 120 version of film quite accuractely once they see the sales figures of the 35mm version. They can then decide if the risk is worth taking. Kodak is a company in difficult financial situation, so I find their approach completely sensible and comprehensible ...