I get the point the article is trying to convey. Scale increases organizational complexity and overhead relatively more than the added manpower contributes. However, the analogy with the 'milk' is far off. First of all, since the 'duplication' cost of software is near 0, buying a single seat or license is more expensive than buying in bulk. With a few exceptions, this can be established by browsing any product or SaaS website. Second, but this is minor, in retail vendors often abuse this expectation pattern and have now started to charge more per volume for the larger packages. The production side of software is more like R&D, and there you find the diminishing returns, as iconified in DeMarco's 'the mythical man-month'.