I understand the quandary about the cost of Lacerte.  I've had a couple of colleagues switch from Ultra Tax to Drake due to the cost differences.  But they still keep a basic version of Ultra Tax to double check what they get out of Drake or for more complicated returns.  That's an extra layer of effort I don't have the time or patience for.   At this point in history there's enough anxiety built into a tax practice without introducing even a minimal lack of confidence in one of the most important tools we use.  

I actually converted from CCH ProSystem fx to Lacerte in 2003 because it was so much more affordable and more user friendly.  I told my CCH sales rep I changed because of the cost and he said "You should have told me, I could have given you a better price!".  That never sets well with me.

Although I get unlimited processing for 1040 & my home state Individual, I use the REP fees for all modules to determine my base fee for each tax return type.  I don't consider the software an incidental component, more like a staff member.