 Two-body Lorentz-invariant phase space

For two distinct massless final particles in their centre-of-momentum frame, integrating the energy-momentum delta function gives $d{\Phi }_2=d\Omega /(32{\pi }^2)$. A massless two-particle initial state has flux $2s$, hence $d\sigma /d\cos \theta =\overline{|\mathcal{M}{|}^2}/(32\pi s)$. Average only over the initial spin states physically present.