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--- "The effectiveness of the Moderna vaccine is irrelevant."

So the public investment in and return on a public investment which may not be safe or effective is irrelevant?

Hmm. And yet, only this last week, "Biden's DOJ is quietly trying to orchestrate taxpayer-funded bailout of Moderna."

Source: https://www.foxnews.com/politics/bidens-doj-quietly-trying-orchestrate-taxpayer-funded-bailout-moderna

You argue "Moderna paid us for the use of the technology and that payment was the return to the taxpayers." And now a taxpayer-funded bailout of Moderna can also be argued as "return to the taxpayer."

You've wandered into the rhetorical weeds on this one.

Here's some more "return to the taxpayer."

Moderna has argued that the federal government should be on the hook for any legal settlement because of a stipulation in its contract that protects the company from patent litigation. The government had stayed silent on the matter until last month, when Justice Department lawyers said that any liability that Moderna faces should 'transfer' to the United States government, citing a World War I-era law that protects federal contractors from patent disputes."

Source: https://freebeacon.com/biden-administration/the-biden-administrations-strang-secret-effort-to-bail-out-moderna/

And as to the amount of money, "The pharmaceutical company Moderna, which has already received over $10 billion in taxpayer funds...."

Source: https://tennesseestar.com/economy/biden-administration-attempting-to-bail-out-moderna/admin/2023/03/23/

How does one calculate "return to the taxpayer?"

Especially if "the effectiveness of the Moderna vaccine is irrelevant?"