Although the 455s' lives will be shorter than was expected when the retractioning was decided on, the fact that SWR considered it would be cost effective to convert the 442s for use only until 2024, suggests that the 455s' conversion will have covered its cost by the time of their withdrawal. Of course, had the 701s been introduced on schedule the cost recovery period would have been shorter, but possibly still sufficient.
How the costs and benefits have been shared between TOC and ROSCO would be interesting to know, but is probably not in the public domain.