The P&L of every software company has an R&D expense (R) in a total cost (T). We can debate what R is, and R might be approaching 0, but it is not 0.
This does not mean that R is on the only cost (T-R grows over the life of the company). It does not mean that, even if R were 0, you could launch a product. But R is a real cost.
This does not mean that R is on the only cost (T-R grows over the life of the company). It does not mean that, even if R were 0, you could launch a product. But R is a real cost.