It's not a big deal because this change affects very few companies outside of Silicon Valley and it only affects companies at the start of the R&D process.

After 5 years, the tax impact evens out to be the same as currently expensing R&D salaries.

And generally, software companies have gotten the benefit of the R&D credit even for things would not have qualified for the R&D credit if it had not involved software, so this change was merely seen as correcting a tax loophole that the software industry has been exploiting (and arguably abusing) for several decades.