Absolutely -- Tests are a business investment, and a business expense. A question is: "what is the business consequence if this code doesn't work as expected?"

Absolutely -- Tests are a business investment, and a business expense. A question is: "what is the business consequence if this code doesn't work as expected?" If the code is frontend stuff, then maybe tests won't pay off. If the code is "calculate total and taxes for user buying products", then yes, you probably do want to write tests. If you don't write them first, then they might not get done until there's a "big bang" of "gee we need to write tests for the last 10k lines of code over the weekend". Or worse: code might or might not be correct in the past, but you can't tell how many users were affected. Tests are a business investment, and it's worth a discussion to find out risk tolerance.