David

AI hardware accounting uses straight-line depreciation that mismatches actual value generation curves, creating a $680 billion accounting gap similar to Bitcoin mining rigs, where older chips remain profitable only due to supply constraints.

“Author of "Mind The GAAP Again"”

AI-generated unit tests create a false sense of code quality by merely transcribing buggy implementations rather than validating correct behavior, leading to masked bugs and false confidence in code coverage.

“Author of "AI-Generated Tests are Lying to You"”

Hard disk drives are experiencing unprecedented demand from AI datacenters and will remain the dominant storage technology due to cost efficiency and lower environmental emissions compared to SSDs, with lead times exceeding 52 weeks.

“Author of "Hard Disk Unexpectedly Not Dead" in David Rosenthal's Blog”