[donavanm]

I cant comment on individual teams or the business and accounting practices of Amazon.

I would ABSOLUTELY say that, at a minimum, every director or principal engineer needs to be familiar with costs and _should_ understand their P&L. Senior engineers and line managers probably/should have a passing familiarity or consideration. Individual random SDEs may not as its not their primary business function or deliverable and someone else is ultimately responsible.

Disclosure: Principal at AWS, opinions are my own.