[tremon]

Software engineers from a CFO perspective aren't any really different than plumbers or carpenters

Plumbing systems are extensively documented and well-understood. The equivalent situation in plumbing would be that the entire layout of the city's sewage system (or similarly, the construction plans for the company's headquarters) is only kept inside the heads of two senior developers, likely because the Powers That Be have decided that keeping accurate documentation is not worth the cost. Preventative maintenance and quality control are impossible, because nobody knows which pipes have been laid first and are the most at-risk from leaking.

Point being: everything is just labour. That doesn't mean software "engineering" should be allowed to fall so far below the baseline we expect from other engineering professions.