You're talking about evidence and measures. I guess you interpreted my last sentence as something of the sort "I'm working on a way of measuring value of good code/refactoring".
What I meant was that I'm working on sharing my "insights" on the value of it. Btw it was not measures that convinced me so there are other ways. Together with Remy Sanlaville we've developed a 20 min code demonstration for business users. It's still a bit crude but worked great on a few beta testers. I'm dying to share more details about it to get some feedback, but right now I really have to get back to preparing a workshop for tomorrow :)