No, DevOps/SRE salaries are considered COGS (cost of goods and services) so they’re accounted for the same as a cloud hosting bill–i.e. _not_ a capital investment
I looked at this source when you shared it and had planned to show it to a few engineers on my team. Now, sadly, the file is gone. Any chance you can put it back up?
That’s one possible way to look at “the company’s code.” Another one is that you’re in “that” code six (or more) hours a day and it’s usually written by someone else. So if everyone codes to _their_ comfort, there’s a likelihood that no one is comfortable in the code ever. I find code style standards that a team as a whole has compromised upon (aka consistency) a reasonable approach to “average comfort.”