What I am trying to argue is that valuing a human life accurately doesn't matter if you're weighing it against your own profits. The correct comparison is against societal benefit, profit is completely morally irrelevant.
I agree that the ceiling for how much money you could spend trying to make an airplane perfectly safe is infinite, so by definition they have to stop somewhere. However, I disagree that finding that line of where to stop has anything to do with the statistical value of a human life.
For example, imagine the Boeing CEO says "we could spend $20 billion on R&D and manufacturing of a new safety system that would on average prevent 1 crash per year, but a 737 MAX carries 200 people, at $15M per life that's only $3 billion in value, so it's obviously better for us to skip it and pass that $20 billion on to shareholders". This would be criminal, and not because their value of a life is off and they got the math a little bit wrong. It's criminal because they are consciously choosing to kill people unnecessarily.
If it is physically and financially possible to make your product safer, you do it, without any thought to how much a life is worth. If it is not possible, because you can't figure out how to solve a problem or it would be so expensive to fix that your business couldn't survive, then you sit down and think about whether it's worth selling your product at all. Are there safer alternatives available? Could a better-funded company fix the flaws you've found? If you determine that your product is important, there are no alternatives out there, and it cannot be made safer, only then do you start weighing the benefits to society against the deaths you expect to occur. I don't really think this is a financial decision involving the value of a life - if you expect your product to kill people then the expected benefits need to be so overwhelming that doing the financial math is unnecessary.