This image shows that Toy Biz is starting to take scale more seriously:
I think scale is definitely an important issue. However, it also has the potential to be taken to the extreme. In the case of Hasbro and it's various vehicles, I understand why they've made compromises on the issue of scale. The Republic Gunship would've been quite a bit larger, and had a reasonably higher price-point had it been exactly in scale with the 3-3/4" action figure line. The same goes for the Millenium Falcon (which would probably need a pool table as a landing platform), the AT-AT, and the Imperial Shuttle. As long as there's demand for these large vehicles, I understand that Hasbro is going to have to compromise between movie accurate scale, and making something that's sellable. In the case of 21st Century, I've seen several of the Bradley Fighting vehicles, and Sherman Tanks they made for their 12" line. They sat. So, if there's a choice between the vehicles not being exactly to scale, and making them scale but not consumer friendly ( and hence, not collector friendly in terms of the longevity of the line), I've got to go with the compromise.