Yep, this is something I always try to instill in my peers when writing tests.
How much time does it take to get 100% code coverage, how much do you get paid, and if it was your startup would you burn through payroll cash to write them?
When you start adding dollar amounts to things in terms of an engineer's salary, it's easier to see what is really important and what is waste. You are paid to write correct business logic. Tests are important, but only in that they verify your business logic is correct and stays correct.
How much time does it take to get 100% code coverage, how much do you get paid, and if it was your startup would you burn through payroll cash to write them? When you start adding dollar amounts to things in terms of an engineer's salary, it's easier to see what is really important and what is waste. You are paid to write correct business logic. Tests are important, but only in that they verify your business logic is correct and stays correct.