This always happens when a company opens cloud mining. Their prices need to raise to make the cloud mining look like a better deal. Still, with the current price of BTC, the S3+ is cheaper if you consider the cost in fiat.
There are much better deals currently available: Rockminer and ASICMiner Prisma are two.
I use the following spreadsheet to compare apples to apples. I hesitate to share because well, people will freak out because it is not completely accurate in its forecast, but it does use an industry scaling factor, which will probably be overrun unless BTC goes up. I will probably adjust the scaling factor for myself.
You need to understand excel to use it, but essentially, when I go in, I update the difficulty, day and price, unless your electricity rate matches mine, you'd also want to update electricity $/kwh. I then click on the name of each miner, and it takes me to their website where I double check the price. If the principle cost is fiat, I list that bolded, if BTC, I list that bolded. I also use a calculation for the s&h if in BTC. The last three columns are where I compare apples to apples. The notes explain much of what I was thinking when I programmed it the way I did. You'd want to update costs for PSU and other. I have my preferred units that are essentially priced here.
http://www.hundredpalms.com/profitability_comparison.xlsxDan
On your Excel spreadsheet you show Rockminer R3 Box (4) having a total hash rate of 2.7 THs (or 675 GHs per unit), but Rockminer's site shows their hash rate to be 450 - 480 GHs each. Multiply this by 4 and you get 1,800 - 1920 GHs, or 1.8 - 1.92 THs. Do these actually Overclock up to 2.7 THs? That would be a 40% hashing power increase over stock (480 GHs).
Secondly, you show the Rockminers as being overclocked at the astounding rate of 2.7 THs, yet the other miners are shown stock. This isn't Apples to Apples.
Your work looks great, I'm just not sure it's completely accurate or unbiased.