The reality of it is this:
If you are looking to invest $1000 for an effect that lasts 25-30 min, are performing for audiences of more than 30 people, on stage, stand up, or whatever...chances are you are making that much from gigs ANYWAY...
So again...a $1000 tax write off that in turn, will land you more gigs and possibly more $0's at the end of your payday.
Personally it would be silly to purchase a $1000 trick no matter WHAT the effect is, if your ROI (Return of Investment) in magic, is less than that in a year. It would simply NOT be a wise choice to invest in such an effect.
But, if you work as a professional, then every investment you make, (clothes, props, gas, food, travel) will be looked at as either GOOD for the business or BAD for the business. And if along the way, you come across an effect that has been tried, tested and could lead to repeat gigs or gain new ones, then there isn't really a price tag that could be put on something like this.
Mike