I've been enjoying journalist Ed Zitron's recent diatribes about how impossible it is to find a business leader who had a plan for measuring their ROI from adopting AI coding.
What he says he's consistently hearing from them mirrors what I saw at my own employer: they thought they had ROI metrics, but they actually only had usage metrics such as "lines of code committed" or "number of pull requests". The only way those could possibly work as an ROI measure is if your business charges customers by the line of code.