It's not as if the chart of accounts has a particular account for "this is our profit from screwing over whoever bought the rights to Java". This would always be a judgment call, first from the inherent uncertainty in measuring that if one wanted to measure it correctly, but more importantly from the uncertainty over what can be proved in court. Remember, Oracle had the burden of proof in this situation, and they thought they could prove that the number was at least $22B. Google had no duty to argue the number should have been higher, because even if that duty existed how would it be enforced?

Much of your analysis in this thread suffers from a form of wishful thinking. I suspect you are a fan of "iPhone" devices.