Large companies put people in very "tight"/narrow well defined roles (developers included) and like to hire MBAs in C-suite roles. And yes, I agree they will have well defined sales pipelines and product market fit.

Business is about numbers, yes - at all sizes of companies.

But what actually drives those numbers?

Its 1) value and 2) sales/and marketing. Its not the accounting department. That's my point.

Understanding costs and margins is crucial, yes. But its very much secondary to having a valuable product that people want and that you can market/sell effectively - that's business, not accounting/finance.

A developer asking questions about the value a product creates and the problems it solves or doesn't solve will do far better than learning accounting/finance as far as "learning business" goes or getting an MBA!

I'm not a Musk fanboy, but he has created multiple valuable companies (spolier alert, he didn't do that by focusing on an MBA but rather on creating valuable products) - here is what he has to say about MBAs in large companies:

https://youtu.be/Y6P8qdanszw

"Spend less time on finance and power points and more time on making your product as amazing as possible". Bingo. That's business.