So here's a legal-ish question that you may be able to answer. As homebrewers, what I do with my brew is pretty much my business, as long as I don't give it to minors or charge any money for it whatsoever.
A commercial brewery can not, I understand, under any circumstances give away any brew. Test batches would seem to be an assumed expense. A homebrewer could make test batches on his own equipment, treat it as homebrew and then apply the recipe for his commercial nanobrewery. But, if test batches were made through the commercial nanobrewery, then they would be a business expense that should be tax deductible. Great. We made a test batch, and got to save a little dough that would have gone to Uncle Sam. But who gets to drink the test batch? You can't legally give it away for free, right? Do you need to hire test drinkers? That seems ludicrous, but this is the law we're talking about, so the more ridiculous the necessary course of action, the more likely it is to comply with the law. Anyone have any answer for this one?