I guess it might be more simple in some areas but Hampshire will have a new North Hampshire authority created the will need all the IT systems etc of Mid so feels like diseconomies of scale rather than the usual logic applied in commercial mergers and acquisitions. The money will no doubt be spent on PWC consultants and even less for services. From my research (admittedly minimal) I could see no cost of change and ROI numbers. Add in councillors egos and can see a train wreck of non-consensus