Salesforce's customer roundup of October 1, 2026 carries the headline that AI turns cost centers into revenue engines, and Not Every Cost Center Has a Revenue Engine Inside is my case for retiring that as the default. The test it fails for most teams comes from The IKEA Story Does Not Prove What You Think It Proves. The scoreboard to use when there is no revenue to point at comes from Product Management Without Revenue Made Me Better.
It belongs to the AI Business Models argument: AI removes a labor cost, and what the freed labor becomes has to be stated as honestly as the saving.