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The two millions are actually for

Acquire the source code and intellectual property from the Windows version of GoldWave.

Bring the functionality from the Windows version into GoldWave Infinity.

Provide dedicated development of GoldWave Infinity for at least 5 years.

Provide continued hosting and networking infrastructure. Provide developer and customer support.

Further develop HUI, a new cross-platform HTML based C++ graphical user interface library.

I guess it would be better if the source code release alone wouldn't take two million.

Do you mean it's too much? I'd be expecting WAY more money required to open-source an established project. 2m could be suitable for starting up a new project with many unknowns.

Seems like too much, while the value could be justified... I don't think it's it's likely to succeed which is unfortunate. OTOH, would be happy to be proven wrong.

Seems like a bargain to me, actually.