definiens: means, with respect to the Product as of any time, using a level of efforts and employing a level of resources to develop and commercialize the Product that is at least comparable in the aggregate to the level of efforts and resources then being used and employed by Buyer and its Affiliates and their respective licen sees and sublicensees to develop and commercialize Buyer ’s Apligraf product, except to the extent ( and only to the extent ) that the then applicable regulatory en vironment applicable to, and profitability ( taking into accou nt the contingent obligations of Buyer to make the Contingent Payments hereunder ) of, the products ( including pri cing and reimbursement status achieved ), and other relevant factors, including technical, commercial, legal, sc ientific and/or medical factors, would reasonably b e expected to justify a materially different level of efforts and resources between the products due to differenc es in the products