HBR Case Study: Too Far Ahead of the IT Curve?

I'm in the middle of reading the latest HBR case study, Too Far Ahead of the IT Curve? and thought I'd place my bet before reading the commentary.

This is what I think: all IT investments rust rapidly. Prevention is a hundred times cheaper than repair. Just one quarter of lapsed prevention means repairs. Just one quarter of lapsed repairs means that parts of the system are beyond repair and have to be replaced wholesale or they start falling apart.

There must be software governance. Software auditors must routinely inspect corporate software assets and report back to the board if they find signs of disrepair, whether because of neglect or malice. SAP, like Arthur Andersen, is just not an acceptable excuse.