If you really wanted to get into waste, how about the building to spec process?

Spec universe: engineer makes thing. bean counters believe they will be out of business if others see how thing is made and copywright their code. another engineer wants to make the same thing. a second engineer has to be brought in to write up a spec. the other engineer now tries to reinvent this wheel from basically a telephone game description on how it should work and behave. as a result any time an engineer needs a wheel you need a second engineer to describe it to you so you can reinvent the wheel.

open source universe: engineer makes thing. second engineer forks thing.