Bottom line.. Net Profit.  Of course.

However, the OP was saying (I would say boasting) about the value of sidedress nitrogen. I don't think he was showing the value of sidedress nitrogen at all.  He was showing the value of the nitrogen applied.  If he wanted to show the value of sidedressing, he would have used two side-by-side plots - with the same total lbs of N, one plot with all nitrogen applied up front, and the other a portion of nitrogen applied sidedress.  My guess... if he had done this, the difference would have been smaller than what he is showing.

In my post, I was pointing out a perspective - a different perspective.  Frankly, I don't think a lbs N/ bu of yield of 1.0 is nothing to write home about. I believe I have read some guys are trying to reach - and achieving ? - 0.75 lbs N/ bushel of yield.  I do wonder how he came to make the decision to apply 150 lbs N sidedress. If he has done comparisons on his own farm to get to that point, that is fine. If he is getting that value from someone else, maybe he needs to do some on-farm trials to see what is the optimal nitrogen rate for his farm, with his soil types, and his management. It may very well be that he could have achieved that same yield with 45 gallons sidedress N, or even 40 gallons sidedress N.  The only way to find that out is to do on-farm trials. 

That is my take.