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Mathiness refers to the misuse of mathematical concepts that may appear rigorous but fail to provide meaningful insights. It often manifests when organizations present complex calculations without grounding them in real-world factors, leading to priorities disconnected from actual value and profitability. A notable example highlighted is a company that developed a highly sophisticated spreadsheet to prioritize features, which ultimately obscured more relevant variables like user experience and delivery time. This overreliance on formula-laden representations can create a false sense of accuracy, diverting attention from practical factors that affect decision-making.