> However, my CPA said software engineer salaries are only categorized as R&D before the product is launched

I wonder how this one will pan out.

Let's say you build out a landing page with a way for folks to input their email address which demonstrates interest in your product. You've released it and people can sign up.

Did it launch? You could make case it did and now you're iterating on the product from here on out. You've launched phase 1 of the product which is probing for demand.