I don't see clearly what you're criticising here. I think you're criticising something, but your initial comment sounded like you wanted to criticise me or the article, but now I just don't know. :)
The Business's job is to ask for too much. The Technicians' job is to deliver as much as possible. If we agree that we're planning for 3 months, then we don't have to refactor, but then we have to throw everything away after 3 months. Often, the Business doesn't get this. But also, if we agree that we're planning for a 3 months, then we don't have to refactor. Often, the Programmers don't get this. They misunderstand each other; they disagree on the effects of refactoring or not refactoring.
Both sides get it wrong at different times.
As you say, though, when the Business "gets it wrong", they win the game, because ultimately the Programmers want their money -- except, of course, that the Programmers might be able to find another Business with whom they align better, and can ask for *their* money.
I still don't see the bureaucracy. If the Business and the Technicians won't talk about this situation, then it never gets better, but I don't see a bureaucracy.
I live in the real world, by the way.