I believe, that the difference between purchase price and retail price is a major and tricky one, if you set for retail, but if you can't solve it for 500 million, then there is something wrong with your software.
Also
"Critics inside Lidl say that KPS was too slow. But Matthias Nollenberger, a senior manager at KPS who was responsible for overseeing the eLWIS project, says his company was working too short deadlines compared to other similar projects"
I belive when you have the choice between aborting 500 million and increasing some deadlines, I doubt they were the problem. It simply was not possible to adobt SAP with reasonable amount of money. And the consulting company or SAP should have said that at some point clearly.