Thanks David. Really appreciate you taking the time to share your feedback. Re: COGS I've seen that be pretty common in earlier stage businesses and anecdotally about 50/50 in more mature companies.
Lack of commercial focus / commercial aversion is related to your other point about NPS/CSAT in "old school" CS or CS 1.0 as I like to call it. If you were incentivised on satisfaction and sentiment, it would create a culture of not focusing on revenue - and the legacy of that culture is still quite pervasive and does need to change in my view, especially in relation to the change in economic circumstances.
Totally agree that CS is part of an ongoing sales motion (I refer to is as "Continuous Sales" motion in my article "The Missing Piece of Software Sales")
Sales Engineering in CS makes a lot of sense to me. Would love to hear more about that and how it works sometime.
Thanks again for taking the time to share you thoughts - much appreciated.