Is the time it takes for an engineer to implement PRs the bottleneck in generating revenue for a software product?

In my experience it takes humans to know what to build to generate revenue, and most of the time building that product is not spent coding at all. Coding is like the last step. Spending $1k/day in tokens only makes sense if you know exactly what to build already to generate this revenue. Otherwise you are building what exactly? Is the LLM also doing the job of the business side of the house to decide what to build?