Updated once again. Thanks to Gene Park and Michael O'Halloran (MikeyO) for the additional thoughts and references.   ------ My Standard Answer starts here ---------   On the comicart-l and the CGC OA board, we had a long conversation on the topic of the work split on the Miller DD run. This write-up is based on e-mails and posting from many people. Foremost among them are: Mitch Itkowitz, Ferran Delgado, Gene Park (notes on 158, 162, 163, 179-180), and Mike O'Halloran (Theory on 182-184).