Scaled Agile Framework (SAFe) deals with that by funding value streams instead of projects.
Whatever framework or philosophy or concept you use, it gets implemented by people in an organization.
If that organization is new and growing, it is graded by things like active user growth (top line); if that organization is established, it is graded by profit (bottom line).
The journey from top line to bottom line is where all the complications come in.
So I think the author is correct in their conclusion [0], but not in depth.
0. Engineers will tend to be sad in established orgs [cost centers], and happy in new orgs [product development].
Do you have a specific criticism of the SAFe budgeting model, or a specific alternative to propose?