Firstly, I agree that if someone is lugging the engine, they are doing a tremendous amount of harm. That said, while I also agree that from a purely ROI basis, you'll never come out ahead with this 'investment', the fact is, buying a CVO in the firstly place is probably worse, if you're playing bean counter!
I mean, I knew upfront that if I happened to get any better mpg out of the swap, it would be minimal, but the real value comes in with the comfort level that 400 rpm drop brings. With the 5 speed at 75 mph, I was running around 3200, which is very buzzy, and when you're doing a long run - say 920 going to Sturgis, that same speed at just under 2800 rpm makes a world of difference. It's quieter, smoother, and makes the ride enormously more enjoyable. That alone is worth the price of admission. Seeing Harley finally came to the plate thanks to Burt, this is a non-issue for the newer bikes, but seeing I plan to keep mine until I croak, why not?