If you're agreeing with gamblor, you're doing it in a way that sounds completely different and much narrower than what they're suggesting. My take from your parent comment was "don't bother", and my take from gamblor was "this is very doable". Pretty big difference.

I'm not sure what you're getting at. The first is a clear example of a permissible R&D credit activity if it otherwise satisfies the 4 requirements, and courts have found that the second activity generally would also be permissible for R&D credits if the integration involved additional software development by the bank (though this is more of a facts-based determination).