How would the same backlog item be described as valuable to a support manager, a developer and a regulator?

• AAll three value the same thing, namely a working feature delivered on time.
• BThe support manager values fewer incidents and fewer tickets they cannot resolve, the developer values a system that stays changeable, and the regulator values evidence and controls that can be demonstrated rather than asserted.
• COnly the regulator has a legitimate view of value, since compliance is mandatory.
• DValue is defined solely by the product owner, so the three perspectives do not matter.