I kind of think it is very banal and simplistic. A software engineer being primarily concerned with the bottom line, what does that really mean? At sone point you have different levels to a company and engineering is concerned with good engineering and above that are levels concerned with what products you create, features, etc. I’ve heard of CEOs that think that software engineers to think about every line of code in terms of how much value it brings to the company. That is not an efficient division of work will lead to short sighted and task saturated decision making.