we also sort of effed up a while ago with changes to section 174... suddenly software devs in the states were 10%-25% more expensive. once that happened it made sense to see if moving devs to europe for situations where you have a european based product and sales team made sense.
in the states we've sort of repaired the damage of the section 174 changes, but i think they were rolled into a tax bill that sunsets in a few years. so we may see this again in 2029.