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While thats true, business leaders still need to realize developing software is not the same sort of economic activity as running a horseshoe press or something. Machine can’t just be ran faster. You can’t also just plug another machine in the wall and expect it to know exactly what to do and double your output. Roadblocks often emerge that cannot be foreseen at all short of taking even more time to speculate on these potential blocks down the road.

Certain jobs do have these estimates better managed. For example, tunnel construction often hits unknown things underground that delays the project substantially in time and money. However this is par for the course with tunnel construction and such delays are even expected at this point.