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Conflating “to make money” with “revenue” instead of profit is the iffy part for me… I apologize for not being clear about that.
At the risk of entering pedant territory, the idea of “making” the money is by doing something that would cause a person to pay more than before. If acquiring the “before” and the act of adding value incur costs, then to me, the “money made” is the revenue less those costs.