[dunpeal]

> If what the article says is true, it's great that executives are starting to understand the opportunity cost of technical debt.

Nothing in the article implies tat "executives" (or anyone) has gained a better understanding of the cost of technical debt.

This is the main paragraph talking about technical debt:

> And yet, despite being many corporations' most precious resource, developer talents are all too often squandered. Collectively, companies today lose upward of $300 billion a year paying down "technical debt," as developers pour time into maintaining legacy systems or dealing with the ramifications of bad software.

So the article author says that despite the skyrocketing value of developers, companies generally waste this scarce resource on technical debt and related mismanagement inefficiencies.