Comment by Nemi

I agree, it is an interesting thing to ponder. I often phrased it to myself that the cost of technical debt compounds the lower in the code stack you go.

Said another way, tech debt has a multiplicative factor the farther away from the end user you get. Tech debt in the database is worse than in the data layer. It is worse in the data layer than in the business logic. It is worse in the business logic than in the UI code. etc.

This is related to the fact that it gets exponentially more difficult to refactor code the farther away you get from the end user. Changing the database is usually more difficult and impacts more things than the data layer code. And on and on we go back up.