The Problem with the accounting is that the F-35 isn’t one plane and all those different planes were never going to be compatible within one airframe. It was simply too many requirements to ever be effectively built into one aircraft. It’s only competition, the XF-23, recognized and this and said as much in the initial design and bid phase of the contract. That they have come as close as they have within the project limitations is something else, and they still have no less than three variants.
The F-35 was supposed to be a fighter that we would sell to nations we were not willing to ever sell the F-22. That slot has somewhat been filled by the F-16X.
Overall the F-35 is a good example of allowing people that have no aviation or aviation engineering experience design an aircraft because their donors all needed a piece of the pie.