Why not?

Before elaborating on any arguments, pro or con, let me create a more complete why not? list. Let's call it the whys of non-automated testing:

• Costs are too high and will make us uncompetitive.
• Dynamics 365 Business Central platform does not enable it.
• Customers do the testing, so why should we bother?

• Who's going to write the test code? We already have a hard time finding people.
• Our everyday business does not leave room to add a new discipline.
• There are too many different projects to allow for test automation.
• Microsoft has tests automated, and still, Dynamics 365 Business Central is not bug free.