Code, in the financial perspective, is more like a liability than an asset.
The more code produced, the more liability you have to bear burden, and the more substantial cost of ownership.
Successful investment is about having more tangible asset and carrying less liability. So if code is liability, the less code, the better. The best code is NO code all.
By this I mean, code is the design for an executable program. You pass the design (code) through a compiler which produces an executable.