It is very often a developer perspective that the source code and the software product is the core delivery. Interestingly that is often not true. Customer care, project management, sales, marketing and so many roles contribute so much more to the value creation than often visible to a developer.
I completely agree, that's why I wrote in a footnote:
> However, I believe this statement is only true for software companies where the core technology is the main asset. For many software companies, the main value might not lie in their technology, but in other things, such as the network effects, relationships to customers, etc.