P527ORACLE 527 Mon27 Jan C4 1711:53   DELAY BRINGS HEAVY  COST FOR WESTLAND The new Sikrosky-Fiat Westland rescue terms represent a better deal for shareholders but only at a cost to the company, chairman Sir John Cuckney says The delay will have cost Westland customers who are not going to commit "until they know the future of the company is secured," Sir John says. Westland has been in a "commercial limbo land" for month, he added. The failure of the first deal has also increased the City's bill for the firm. Lazard's say the £2.5m in expenses is now likely to rise to around £4m. * HOLIDAYS GALORE! * 580