I am unsure why some are doing all these "complicated"...

I am unsure why some are doing all these "complicated" calculations for the RS. In theory the market value of the company will remain unchanged.

Possibly 2 reasons to do a RS - the obvious one of course is to meet Nasdaq listing criteria. The second reason IMO is, as I understand the American market prefers higher priced shares - they would prefer to buy say 10 shares at $10 ea rather than 100 shares @ $1 ea - so a $10 share may instill more confidence in a potential buyer. However historically a RS will usually see the SP initially fall in a company that is not generating revenue.

Whatever the case, from a CDI holders perspective, the RS ratio is irrevelant other than for a personal calculation of comparison of price of UNIS and UNS