The other line items are probably similarly unrealistic since they include their own launch costs as well.
They also spec 300 racks of 500kg each, which is <40% of the weight of the comparable land rack. I doubt the full weight reduction since the racks still need to survive launch force/vibration in addition to fluid/pressure enclosures that land racks don't require. I think it's likely that just about every part of this report has a similarly cooked numbers, and we can just throw the whole thing out.
If not, then you may realize how stupid your comment is.
NVidia's recent support for warm (45 °C) water cooling for their new racks probably had more impact on price of compute than than space servers will ever have.