BS. In the case in question, the company spent the $75,000 to upgrade their system because they were able to realize a savings of $125,000 (I'm guessing at these numbers, BTW) in their business with the new system in place. Nobody with an IQ over 40 is going to spend $200,000 for a system upgrade to realize a savings of $125,000.
A 1.6 year payback period is actually a pretty damn nice ROI. It would be even nicer, of course, if you invested only 75K instead of 200K. But nobody with an IQ over 41 would use your goofy numbers for an example.
Your definitive statement:
I'm guessing at these numbers, BTW