I'm not sure if I can follow your argument. A software dev usually works on something that is actually sellable (the spreadsheet software itself or a SaaS platform). If we take Facebook the platform as an example, for sure you could sell the software. Or a startup like Windsurf that gets bought because of the software they developed. So from my perspective devs actually create assets.

If there should be tax discounts to make it attractive to develop software is the political decision.