Not only harder to quanitify. "Tech debt" is frequently used by devs as an excuse to make changes that they'd personally like to do, but which aren't necessaril

Not only harder to quanitify. "Tech debt" is frequently used by devs as an excuse to make changes that they'd personally like to do, but which aren't necessarily improvements, e.g. rewriting from one language to another, or rewriting code they find hard to understand because there are no comments (instead of understanding the code and adding comments).