[pranavpiyush]

This is really simple and clear - for that I applaud you.

I agree with your first piece on attraction - I equate this to creating demand. Your examples from the physical world are really good. There are analogs to the digital world that go above and beyond - but content, distribution, and community are key.

The part I disagree with is that everything below the line is sales. The line between marketing and sales is much more blurry these days due to digital. Lots of "self serve". The pitch, the narrative, the capturing of the demand (i.e. maybe this would be the design of the physical store in the physical world) happens in marketing land and there's strong partnership.

Really interesting that you put sales into COGS. If it works for you, that's great! :) I'd encourage thinking about it in CAC (cost of acquiring a customer) and then using Payback (how quickly you pay the CAC back) as a measure of health.