The document has some good infomation, many of my mature customers tell
me exactly what documentation I need to produce so I really have no
choice in the matter!

One comment I thought strange in the document was

"I have worked for Parker Hannifin, an aerospace company where mistakes
result in people being killed. I have worked for Mattel, where the only
factors that matter are how soon you can get the toy into mass
production and how far down you can get the per-toy costs. "

I am sure Mattel has killed more people then any aerospace company due
to its engineering mistakes. (small parts choking kids, electrical toys
starting fires, sharp parts cutting, wires choking, lead poisoning etc
etc).