> imagine a scenario where someone has been working for years as a payroll administrator or someone who’s been a consultant working on implementing payroll systems for decades
These people hate their jobs and only do it for money. No reasonable person would ever do this for fun. Creating new payroll software is just a means to an end that you have to slog through to deal with the interesting problem of running a company, engineering, or making money. The idea that an entrepreneur should love payroll software is ridiculous