I think they're talking about unfinished, undelivered tasks. A feature that is 99% done but only lives on your dev branch isn't delivering any value, it's just

I think they're talking about unfinished, undelivered tasks. A feature that is 99% done but only lives on your dev branch isn't delivering any value, it's just adding cognitive load as another thing you need to think about, try to remember, worry about forgetting. It's the same concept they're trying to push about inbox zero and only looking at an email once. I think the next paragraphs clarify a bit. > Finishing actions clear the mind – a finished plate does not require ongoing attention or memory. In contrast, when unfinished tasks are allowed to accumulate, they clutter the mind and make even the task you’re focused on difficult to complete. > The same situation applies to knowledge work. It seems harmless to start and stop tasks as new information becomes available. But there is a hidden cost each time we do so. The unfinished task has to be managed and tracked and updated. It takes up space on your to-do list, on your computer or desk, and most importantly of all, in your subconscious mind. > These small frictions, multiplied by every unfinished task and accumulated over time, can eventually add up to an overwhelming burden that grinds your progress to a halt. You can actually reach the point where it takes all your bandwidth just to remember and track all the unfinished tasks, leaving no time left over to complete them. You have to run as hard as you can just to stand still.