If they aren't saving money by going paperless they did it wrong.
Big deal, my records are paperless. Credentialing isn't, reappointments aren't, contracts aren't, patient education isn't, employees files aren't, consult logs, quality reporting, etc...
I still use a shite ton of paper, yet none of it from patient records. Not including the $44,000 subsidy, where would you suspect my cost savings to be just from EMR utilization.
I can see your point if you mean overall savings per pateint in the health system as a whole, but not for an individual practice (w/ sattelites) this early in the game.
But to me the real saving in going electronic is telemedicine. Vitals and symptoms will be taken and doctors will make remote diagnosises and over time we'll realize that a computer can just as easily give the diagnosis for 95% of the problems and before you know it everyone's cellphone becomes their doctor for basic illnesses.
That would be cool. Who carries the liability? Still the doctor? I think you'll have trouble getting them to accept liability on someone they never actually see.