Although I have not yet had the pleasure of buying or painting up any AB figures, I have followed the relevant discussion threads with interest and, based on all of the glowing appraisals of AB figures that have been put forward in this forum, I intend to put in a substantial order in the near future.
In view of AB's comments concerning economic viability, it seems to me that Beresford's approach is the one which is most likely to appeal. A guaranteed order for a fixed number of figures before commencement of any design work is surely as good as it gets. The problem with small run, high value figures is that AB would till face considerable risk going forward.
It seems, however, that AB is not alone in finding this line of work difficult to pay - particularly as regards 15 mm figures. At the recent Napoleonic Fair in London, I had a brief chat with the individual running the OG stand. When I asked why he no longer carried the 15mm OG line, he explained that he didn't want it because he was losing money on 15mm, adding that 25mm was far more profitable. I responded with some surprise because I had assumed that increased volume more than made up for the reduced price per figure. I was then told that the difficulty arose from the fact that most 15mm wargamers (in all periods - Napoleonics included) used less figures per unit than 25mm gamers. This came as a real surprise to me because I went into 15mm precisely because I felt that I would be able to build up bigger units (both because the cost was less prohibitive and because there was less groundscale distortion). The gentleman, however, assured me that the vast majority of Napoleonic gamers worked with battalions of 6 - 12 figures.
Obviously, I cannot vouch for the accuracy of the above comments. For all I know, I was on the receiving end of sour grapes for losing the OG UK distribution rights to BH. The only point that I would make in this regard is that most commercially available rules seem to use scales of 1:50 and above. If correct, this may well explain AB's economic difficulty. A smaller scale figure with a smaller unit price is economically viable only if sold in substantial volume.
Clearly, all active participants on this forum share visions of Napoleonic gaming on a grand scale. It may be, however, that we are a very small minority. If so, then it is going to be very much up to us to provide the necessary commercial incentive.