Is there a neutral relationship between 'In short, this is a whole new costing area that would need to be undertaken.' and 'In a nutshell, this new costing area would need to be undertaken- those were the last words I heard from him.', lacking direct logical ties?
In short, this is a whole new costing area that would need to be undertaken.###In a nutshell, this new costing area would need to be undertaken- those were the last words I heard from him.