The idea that so many things in software development are intangible can only really be understood and measured by using human judges. The example we've read in the paper I think is about migrating from like Python 2 to Python 3, right? And that's a very concrete example, but we can imagine ideal states that don't have anything to do with new languages or whatever. But I think that it's that disconnect between what could be and what is. That expert judgment is a really critical thing to technical debt.

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