They are similar high level positions, just in different departments, but it's pretty common to see VP Sales make at least 20% more than VP Engineering. If software developers really are in short supply and really good ones even more scarce (the type of person that could fill a VP Engineering role), then what explains this disparity?
Not to pick on GeoPalz, but they are one data point that I could easily find that shows this income disparity is: http://www.builtindenver.com/external/node/66881. They have openings for both VP Engineering ($85k-$115k) and VP Sales ($100k-150k)
