Rarely, because incentives encourage gaming the system. In sales, it is fairly easy to make the game benefit both the sales folks and the business because sales directly drives revenue. Game it however you want, everyone wins. But software does not directly translate into revenue, so once you start setting up incentives, gaming that system can completely derail the actual business goals unless you are exceedingly careful about it.

The only time I've seen sales-like incentives work is in hourly consulting shops, where you can incentivize increasing the billable hours. In that case, the software work does directly translate to revenue.