[neeleshs]

Software development is a never-ending procession of tradeoffs. In that context, tech debt and paying it is also a never ending procession. A code reviewer may say a 2 level deep if/else is more readable. But two layers abstraction while complex, may be more adaptable later on. Then again, one may never need it at all. So unless one has a crystal ball, tech debt is mostly visible after the fact. There are some areas that may qualify as "universally accepted", but in my experience that is a much smaller piece.