If that’s correct, then the section means software developers are actually special snowflakes treated differently by the tax code
If you want to argue against the current tax code, point out that currently companies do not have to amortize the pay of executives even though arguably their work fortifies the company's ability to make a profit in future years like the work of software developers does.
Same as a financial analyst implementing new processes and spreadsheets to better control money spending.
One can argue that most white collar worker is investing in future profit. Sales people nurturing long sales cycles, lobbyists, content marketing, SEO.
Why are software developers (and merge lawyers) snowflakes among all those types?
In other words, maybe it is a bad idea to treat people (employees in this case) like property even in our tax code? (I'm personally OK with software's being treated like property.)
Exactly what he is saying. He doesn't deserve a special treatment and should be taxed like everyone else.
Personally, I think we should either eliminate the corporate income tax (and increase capital gains taxes correspondingly), or allow for all capital spending to be written off fully on day one. Your position of treating capital spending on software differently makes no sense to me.