I'm not sure about your e-mail- it seems a bit long. I'd just send it with note saying
'Here's the budget. Let me know what you think and drop me a line if you need more info'
Then leave it at that- I think if he wants control, you should let him have it in the sense that you can both discuss it once he's had some time to look at it and draw his own conclusions. Bing supplied with your thoughts and questions straight off seems a bit as though you're guiding him (which is maybe what you want?). If he needs notes he can always ask for more information, but I'd just be inclined to raise these things when he's had a chance to look and you guys discuss by IM or on the phone....