Yes. Some people do not know how to write extensible software. They solve the issue at hand without any regard to big picture, so when something needs to be added (like test) the code needs to be heavily refactored to accommodate the change. As others have stated, this usually(!) isn't a big deal when the project is small with a single contributor. However, writing the tests last without any forethought to what the tests are or how they might be implemented will incur debt when the code needs to be refactored.

Conversely, extensible code can have the tests written before or after without much change to the amount of technical debt. The code is written to adapt to change, so tacking on robust tests wouldn't require too much technical debt.

Note that there is a balance. If you know your goals and have no reasonable expectation for them to change, then making everything extensible is unnecessary overhead. You can also have a mix of abstract functions that are extensible alongside immutable functions that handle something specific. It's all about what works best for your project.