The biggest loss was of a complete Cinema Show. They were at least considering it in Come Rain Or Shine but Phil thought it went too high for him to sing. He gave up prematurely because the top notes he sings falsetto in IKWIL go higher.
Oh, I thought it was because of Mike Rutherford, who didn't even try to remember his parts with the special tuning he was using on guitar. It's a shame, today there are lots of videos explaining it, maybe at the time there were already a few existing on the Internet he could have looked at, at least...