As with most things, isn't the truth somewhere in the middle? True cost/value is very hard to calculate, but we could all benefit by trying a bit harder to get closer to it.
It's all too common to frame the tension as binary: bean counters vs pampered artistes. I've seen it many times and it doesn't lead anywhere useful.
Here I think the truth is pretty far to one side. Most engineering teams work at a level of abstraction where revenue attribution is too vague and approximate to produce meaningful numbers. The company shipped 10 major features last quarter and ARR went up $1m across 4 new contracts using all of them; what is the dollar value of Feature #7? Well, each team is going to internally attribute the entire new revenue to themselves, and I don’t know what any other answer could possibly look like.