Strange - last time I checked Empire TPs rose by 8 when this got finished, no idea where the 2 missing ones could have vanished to. Well anyway, this probably won't be included in my research/building scheme anymore anyway.
As I see it: #1) The research usually would be done at the "rushhour" when you do need better military, better economy, better everything. Shortly: at a time when you really have to prioritize.
#2) Breakeven: as you mentioned there is a breakeven, as soon as CP is getting somewhat high it's not worth it anymore (exact point is depending on politics of course).
#3) Time of build because of #2 you would have to build it when CPs are low, which is problematic as a colony needs a lot of new things at this time. Hence you will build it usually when the colony is already quite developed (~8-10CPs), which takes the profit margin quite low
#4) Profitability You need to spend 10k for it, which is not too problematic as you will get those back once you abort the project. Profits generated are rather low (#2/#4) and in order to reach breakeven you will need to generate ~1k Credits net profit (so income from the 10TP vs leaving the colony at idle production) first as you will lose ~1k by building it (100 CPs building cost could have been idled for the same time, generating ~1k Credits profit)
All in all: unless I miss something you will only under very optimal circumstances generate any worthwhile profit from it.
So it may not be bugged, but it's probably widely uneconomical under the current circumstances.
Last Edit: Jul 1, 2015 4:22:26 GMT -5 by euphorion