Have you read the Taxonomy of Tech Debt? I love its definition for tech debt: "code or data that future developers will pay a cost for".
If there are no future developers, there's no tech debt, likewise, if there is a lot of future developers, each small piece is multiplied!
I stumbled across this in some targeted research a few months back, but it wasn't on my topic at the time and I never went back to fully read it. Thanks for pointing me to it again.
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