Fair, he's lucky enough to have not been in a major car accident that year, so he can attribute it all to the cost of giving birth.

What would have been the out-of-pocket cost of a normal birth without health insurance? It's still your choice to go without.

yea, 40k is not the "real cost" of the birth, if he includes his + the wife's health insurance premiums in the calculation.

$25,680 premium + $14,300 deductible = $39,980 annual cost

So actually if we compare this with a European country, it would be an almost similar amount in the end: there is no deductible, but health insurance/social security taxes can absolutely reach around 2k-3k per month if you earn enough.

Yes, and? Without it, the total paid would be at least the same or more.