Indeed, it's amazing that the same person could say "We are passing a (possibly uninitialized, or null-valued) variable to the function, in hundreds of places and web pages" and "Each of those changes will have to be coded, tested, written-off, released, tested by the clients since this is tax data and has to be precise for tax planning and retirement planning."

They are very thorough with testing their super-important tax software. Well, except they ignore uninitialized variables, but I hear those are A-OK in accounting.