I'm simply stating the idea the P's present of "How terrible is this? I made 1,000,000, spent 1,000,000, but now I don't have money for taxes!" is quite literally a lesson any kid should have learned when they first went to the store to buy a $5 candy with a $5 bill and learned the way of the world.

Given restaurants aren't in the business of R&D I don't see why you're trying to make an argument based on applying R&D tax law to them. It's disingenuous, at best.