The cost of setting up five dielectric MH 140++ servers in an insulated commercial space would depend on several factors, including the specific hardware components being used, the cost of electricity in your area, and any additional costs associated with building out the space to accommodate the servers.

Generally speaking, a single high-end mining rig can cost anywhere from $3,000 to $10,000 or more depending on its specifications. Multiply that by five rigs and you're looking at a significant upfront investment. Additionally, you'll need to factor in the cost of power supplies, fans or cooling systems for each rig.

Depending on where you live and how much electricity costs in your area, ongoing operational costs could be a major expense as well. It's important to carefully consider all of these factors before investing in any cryptocurrency mining equipment or infrastructure.

I recommend doing some research into specific hardware components and prices as well as consulting with experts in cryptocurrency mining hardware before making any significant investments.