> But not being able to take salary as a business expense seems like as thing that would happen if software in and of itself has value, which is largely does not.

To me it seems like a thing that just wouldn't happen. Forget software.

Say you own a McDonald's, and as part of your operations you have some people on staff to take orders, prepare food, and clean the bathrooms. Why are their wages not a deductible business expense?

If the answer is "they are, don't be stupid", then... what exactly was the R&D tax break?