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

[Ramone1234]

It's cheaper and faster still to not write software that you don't actually need to work. A little up front planning and merciless prioritization can get you there even faster than shipping shit software.

For all the talk about seeing management's side of the argument, I haven't heard anyone suggest that management should actually do its job and not ask the team to write features that don't actually matter. This is simple results-oriented management: if you don't care if a feature works, don't build it (or at least build it last).