It WILL make money for S&W......and the selling point over the Taurus Judge is that it fires .45 ACP. Which isn't a huge selling point for me because I doubt it will shoot .45 ACP or LC with any degree of accuracy.
These .410 revolvers must shoot pistol ammo to stay legal, since back in the 30's there was a federal law banning shotguns with short barrels, which are now LE or military only or NFA guns. Sooooooo, if these "short revolving shotguns" fire .45 ACP and .45 LC, they are not truly shotguns, but revolvers capable of shooting .410. Like the Judge, I guarantee the Governor will have very light, shallow rifling in the bore to make it a ".45 revolver" and not a true shotgun.
I never bought a Judge because I vowed to avoid buying anything Taurus ever again, after buying 4 of their revolvers.......but I may take a look at this Governor, if for nothing else as some "artillery" to keep locked in my car when I drive through some unsavory areas.