Al’s main benchmark is probably going to be some risk-adjusted industry salary standards — available from U.S. Bureau of Labor Statistics and many industry or HR groups http://everydaylife.globalpost.com/much-professional-make-average-year-16781.html . His secondary benchmarks might be the price of some kind of annuity set up to pay his salary and benefits for 6 months. His final benchmark addressing an easy exit might be the introductory package price from a law firm specializing in low cost company registrations.
The purpose of these objective benchmarks is to create a standard of value and make assertions about Best Alternatives. By picking as his main benchmark the standard industry pricing for highly ranked IT professionals, Al is positioning himself as an industry leader with many acceptable options.
Bob will almost certainly pick a different set of benchmarks. He might use his own CV to support his assertions that he should be in charge of the new company — using past successes to set the benchmark as leadership. For the contribution of each partner, his benchmark could be the headcount and budget called for in his preliminary business plan. And finally, he can use any number of articles or papers from the legal or IP security fields.