[mscuwa]

> However, the "asset" associated with software development seems pretty uniquely hard to transfer

Isn't it what's happening when a company gets acquired? Buyer pays for a software and a team (more for the latter usually, including business process as a whole), not for laptops or servers. It's not "equal" to salaries but you can't create the former without the latter. So in a sense when you pay salaries your create the above-mentioned "asset".

[pclmulqdq]

Yes, but that's basically the only mechanism for this kind of IP transfer. Other types of IP are a lot more transferable and don't have to be tied to a team. Think about book/song copyrights or widget patents.