Found one, unfortunately it's in German only:

https://www.preussischer-kulturbesitz.de/en/news-detail/arti...

Two arguments:

We never intended the scanned data to be a "product", but simply created it as an intermediate step in the masking process.

Also, the taxpayer expects us to alleviate his burden by trying to make at least some money, and the FOIA requestor declined to promise non-commercial use.

"the taxpayer expects us to alleviate his burden by trying to make at least some money, and the FOIA requestor declined to promise non-commercial use. "

Yes and the taxpayers will be happy, that they hired one of the most expensive law firms, to protect their amazing 5000 euro revenue.

"SPK confirmed it had earned less than 5,000 euro, total, from marketing the Nefertiti scan, or any other scan for that matter"

"Instead, SPK made arrangements for me to inspect the scan at the Los Angeles office of the law firm WilmerHale, one of the most expensive, well-connected law firms in the world."

I wonder if a FOIA would show the lawyers cost more than the revenue?

Before it was already freely available, but only for research and non-commercial use.

"Freely available" in the bottom of a locked filing cabinet stuck in a disused lavatory with a sign on the door saying ‘Beware of the Leopard, I presume.

Any statement would likely just contain polite lies. The concept of open access to things created with public money is not really a thing in Germany (I believe it is in the US?) and many agencies will fight it on pure principle.