This often massively discounts the cost of reversing decisions. People often work to build things without any thought given to those who have to maintain it afterwards. Especially when it's not them.
I worked at a large, publicly-traded multinational where decades prior and they were still just a 4 man startup they decided the database server and all timestamps should be in the local timezone.
They are still using EST today even when they have global sharding of their customers/databases between US, EU, LATAM, SEA...
--- you're also assuming that the product roadmap will afford your engineers any time to build it the second, third, fourth, etc. time.
I worked at a large, publicly-traded multinational where decades prior and they were still just a 4 man startup they decided the database server and all timestamps should be in the local timezone.
They are still using EST today even when they have global sharding of their customers/databases between US, EU, LATAM, SEA...
--- you're also assuming that the product roadmap will afford your engineers any time to build it the second, third, fourth, etc. time.