[Henning Serger]

Unfortunately our Photokina reporter was unable to find out why 120 has not been brought back. I can only assume it is due to commercial reasons

Yes, economic reasons. The 35mm market is much bigger than the 120 market. And the re-introduction is not without risks. Because no one at Fuji exactly knows
- How loyal are the former Neopan 400 users to the film: Will they use it again?
- How much of the former Neopan 400 users have already switched to other films / brands? Will they come back?
- How much of new users / beginners will try the film?

Therefore they have to be cautious and minimize the risks. If the 35mm re-introduction will be a success, then they probably will think about 120, too.
If the re-introduction fails, well, no need to further think about 120.

Best regards,
Henning