Framework
ΔNPV: price the move, not the task.
ΔNPV values moving a task from one level of the Task Scale to another, over time. Every term is a change from today.
Why a change, not a total?
Leaders don't decide whether a task should exist. They decide whether to change how it's done. ΔNPV compares the proposed way with the current way, so the answer is the value of the decision itself.
It counts throughput gains realistically, adjusted for how much of the extra output review capacity can actually absorb. It adds the value of redeployed people and new work, and subtracts changes in risk and cost, net of the investment to make the transition.
Where it sits in the method
Task Scale→GC Matrix→NET→ΔNPV→Freed capacity
ΔNPV runs once risk is mitigated (step 6). If the financial case holds, the next step sizes the human capacity the move returns.