When you don't do things like that you may or may not simply weaken your flexibility or/and simplicity. It doesn't mean that it's a bad thing or a debt, because you have no idea whether you you may need any of that later. Long-term software projects, for example, might benefit from DSLs so much more, than solving those problems on a lower level with all the decoupling and everything, is it a debt then? Absolutely unclear. Because it's all about productivity and risks and all of the non-measurable things.