I only skimmed the article, but I couldn’t see any tangible measures? Even the KPIs seem to be based on perceptions. Would it be possible to also include data

I only skimmed the article, but I couldn’t see any tangible measures? Even the KPIs seem to be based on perceptions. Would it be possible to also include data on value of software created? Maybe use historical sales data to map development effort to revenue? Maybe there’s situations where developer experience is optimal (lots of freedom, no meetings, personal project budgets) but limited commercially useful work gets done.