The point it makes is one aspect that Mike Cohn's chapter on Financial Prioritization really gives great insight (http://my.safaribooksonline.com/9780137126347/ch10). In the end, such issues are a business decision, and making it can be very detailed and complex or very concise and simple, depending on things like project size and how agile must you be. But they are business ones. Looking into them through any other lens risks a series of possibly very bad decisions.