[ghettoCoder]

That's weird way to look at it. It's about value, not cost. For all we know that 40 user system manages the entire logistics of a national shipping company and saves them 50x the ops cost. Still think its expensive? Or maybe it's a corporate risk register with significant potential regulatory and reputational harm attached to each risk. Still costly?

[osigurdson]

I didn’t intend to suggest that the software does not have a positive ROI.

Some applications (control systems, etc.) have no users the traditional sense.