Gillette spent 750 million dollars developing the mach 3 razor, making the loss on the first 10,000 razor's sold as much as $74,990 bucks per razor. Drug companies spend as much as 11 billion developing a new drug. Does that mean the first 11 pills cost the company 1 billion each?
I do believe that GM is mishandling the economics of the car (if anything not pricing it low enough to steal some prius loyalty), but you don't completely change a 100 year old car culture in two years and you certainly don't try to calculate final ROI on a program until the program is terminated. Even then that doesn't account for the complete value of the R&D as portions of it are likely to be used elsewhere for years.