For A&E to work well needs A&E departments located within easy reach of an incident and to be staffed by people who are kept in practice and will operate immediately if required, instead of doing financial admin first.

Now this list of factors means you can always make money by shutting down A&E departments as they cannot do anything but operate at a loss.

However no matter how much money you make by doing so, you are increasing your own accidental mortality risk.