What you are selling? Indeed. If you are selling to large businesses, you are to some extent selling checklist functionality (even if the UI / responsiveness

What you are selling? Indeed. If you are selling to large businesses, you are to some extent selling checklist functionality (even if the UI / responsiveness / workflow is an instrument of torture to the poor dumb bastards having to use your Enterprise nightmare), AND (!!!) absolution of responsibility. You are selling reputation, support, and a willingness to hold the customer's hand in the middle of the night, and possibly anywhere in the world. You are selling the assurance that your product is safe and reliable, and that selecting your competitor's product would be madness, folly & death, leaving your client out of a job, and his children disgraced and homeless. This also contributes to the $75K entry level price tag for business software that Joel mentioned. It doesn't all go to "sales porn" -- some of it has to go into at least the appearance of support.