Personally, based on over a decade of professional software engineering experience at all sort of organisations, from small startups, Government, big tech, financial services of all scale.

In terms of literature, you can look into "enshiftication" as a starting point into research around cost savings and value extraction in business.

Also, about 7 years ago, I had some ideas about how AI will pan out, and here is the releveant excerpt from it:

> [S]oftware development industry, the very workhorse of automation and tools of efficiency is eating itself away. The outward image may look very different with the software development becoming an integral part of more and more industries, yet, the number of developers required for a project of given complexity is reducing at unimaginable rate.

https://gist.github.com/omeid/9a180f9acccc8409d6c5f3e7fa1a77...