The comfort of not quite deciding yet.
The freedom to still change your mind.
The possibility that things might change and new information might come to light.
Every baker wants bigger or better tools for the job. We've been considering buying a new oven for a long time (and saving for one for even longer). Yes the business case is good, we've done the research, asked all the questions, planned the details, imagined the baking results we're going to get. It might not even cost a lot of money compared to what other companies spend.
But it's not the amount of money you are spending which determines how big a decision it is, it's how much you are spending as a percentage of what you have in the bank. (And whose money it is).
On these measures, it's a very big decision indeed.