The difference is, if you label the DevOps platform as a product by itself, you will operate differently, and will need to start reducing loss (or even turning profit), even if in reality that means the spending just happens “on your books”. This way you can compare your platform to an external contractor and evaluate efficiency. If you put your platform into G&A you accept the premise that you always run at a loss. Of course the first is preferable, but it only works if you run at scale, because it adds levels of complexity, bureaucracy etc