I have an issue with the "code is a liability" framing. Complexity and lack of maintainability are the ultimate liabilities behind it. Code is often the least worst alternative for solving a given problem compare to unstructured data in spreadsheets, no-code tools without a version history, webs of Zapier hooks, opaque business processes that are different for every office, or whatever other alternatives exist.

It's a good message for software engineers, who have the context to understand when to take on that liability anyway, but it can lead other job functions into being too trigger-happy on solutions that cause all the same problems with none of the mitigating factors of code.