And there are internal calculators that tell you how much CPU, memory, network etc a SWE-year gets you. Same for other internal units, like the cost of a particular DB.
This allows you to make time/resource tradeoffs. Spending half an engineer’s year to save 0.5 SWE-y of CPU is not a great ROI. But if you get 10 SWE out of it, it’s probably a great idea.
I personally have used it to argue that we shouldn’t spend 2 weeks of engineering time to save a TB of DB disk space. The cost of the disk comes to less than a SWE-hour per year!