Daniel Hutmacher takes on the idea of technical debt:
When you think of technical debt, you may think only of classic shortcuts like making assumptions about the data, not using a TRY-CATCH block or perhaps hard-coding a manual correction into a stored procedure or view.
But I would argue that not paying attention to performance is just as much a technical debt. And rather than just crashing with an error message, performance issues are not always easy to just fix in production when your business users are working late to meet their deadlines, or when your web request are timing out. Start thinking of performance as an important part of your development process – half the job is getting the right data in the right place, the other half is making sure that your solution will handle double or triple the workload, preferably under memory pressure conditions with other workloads running at the same time.
Read the whole thing.