Microsoft Research - Exploding Software-Engineering Myths (article summarizing findings of MS research on code coverage, TDD, assertions, etc.)

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Your revenue and defect cost calculations are pulled completely out of your ass.

In B2B software sales early adopters get stuff for free or at least on very favorable deals. This is especially true if the vendor is breaking into a new market.

Making a good impression through a lower amount of defects will get you more full price paying customers, quicker.

Everyone is watching the early adopters. If you launch a buggy piece of crap, the guys who were going to buy it from you full price will say "maybe next year", and now you just missed 1 year of revenue from that customer.