The coding is hard, unless by coding you mean slapping together CRUD forms. Many businesses are undone or fail to grow properly by neglecting this. This refrain that everything about starting a software business is hard except the coding needs to die.

If the coding was nothing, every good marketing guy could go solo and start large software businesses. It does not happen. You mostly see successful technical founders, or usually a marriage of technical and business cofounders.

Finding a fit between viable business opportunities and the tech to address it is what's hard, and requires several skills: technical, marketing, communication, product design, etc.