I see two categories of resistance. One is where they fundamentally disagree with using data to measure engineering work. They have seen it be used improperly. The other category is actually teams that go, oh, we would love to, but we just don't have time. That really resonates because if you've read the book, The Phoenix Project, that's exactly a metrics and making work visible are the ways to get out of that vicious cycle of being very busy.
In this interview, Mojtaba Hosseini (Director of Engineering at Zapier) talks about how to approach using metrics, pitfalls teams run into, and the common evolution teams go through as they adopt metrics.