The joke is (and it is a joke, mind you) that an omnipotent and omniscient entity could have written a perfect program in, say, 2005, and it would have no tech debt now, because it's never needed to change since it was written to anticipate every need for the program in the first place.

Hell, since the writer was omnipotent and omniscient, the code was even built with the ability to perfectly modify itself when the company changed the DB on September 12, 2011 at 3:24 in the morning.