Lol. Know you are going to say this. Anyway, breitling is not a small watch maker. So it makes no sense to use 1 watch and 100% analogy. 
Anyway, if you thinks carrying COSC doesnt mean anything, its your own call which of course i do not have to agree. 
Interesting response. Never said COSC is not important. But it is not all there is to it. Many people get hung up on COSC and forget everything else. Just like people get hung up on iwc using eta movement. Yes the base is an eta, but not much remains the same after iwc get through it. Many people gets hung up on who has the most COSC cert, be it in numbers or percentage. Is it so important?
The need to carry and meet the requirements of carrying the glashutte name almost put some companies out of business. Perhaps it is good to weed out the weak, perhaps it will get some to be creative and stray making their own movements. who knows...
My thing is don't get caught with the wrong things. COSC is important to a certain extent, beyond that, what about the great work breitling has done to the movements? Hence my question, is the base eta movement COSC certifiable? How many appreciate the amount of work carried out by Breitling to make the base movement meet COSC requirements. Of course the main basic question is what are the COSC requirements? Accuracy? Finishing? Anything else?
How many knows that COSC test the basic movements outside the case. The movement is shipped back to be fitted to the case. Any further testing after casing? does a bump along the way back impact the COSC?
Breitling is a great company, no denying it. Look at the fact that perhaps they are the only one at the moment to guarantee their own movement for 5 years. Back to the base eta movement. Breitling does not just put on a breitling brand rotor and toss it into a breitling case. They do lots more. Swan neck regulators, better finishing, changing the bearings, in some cases adding even extra jewels and even modules to the base eta movements. Just like iwc, some of the movement does not even look the same after breitling has gone through it.
So, yes COSC is important, more so to some then others, but it is not an end game. Just don't get hung up on the wrong things.
As for you not agreeing with me, well that is what makes the world goes round, and not money as many would like to think. It is good to have differing thought and not just follow the crowd.