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Unfortunately they are only available for, yes, high downloading fees.
The definition of 'cost' is also extremely long, more that I feel like typing out (what I have are graphic scans, not text files), but it boils down to monies expended in order to produce and deliver the Master Print, plus certain extras like taxes, union/guild assessments and so on. Marketing/advertising aren't part of it (the strong impression I get is that costs associated with distribution were what the 2.6 multiplier was for- in effect the sellers were saying "no Hollywood tricks here- we're going to define how much expense you can claim.")
Significantly, the contract language carefully included 'subsidaries,' which would bar exactly the sort of dodge New Line pulled with the DVD's (selling them for $.20 on the dollar to New Line Video).
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The entire plot of The Lord of the Rings could be said to turn on what Sauron didn’t know, and when he didn’t know it.
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