@a235301: It depends on the product you are building.

The quality, analysis and performance tools are worth the upgrade alone, even for a 1 man shop as they raise the quality of you app, and reduce bugs. I worked somewhere with professional licenses and sorely wish they had just got ultimate, because if you count the number of days you spend chasing bugs or dealing with code that is hard to modify because it was poorly structured, what you save in upfront costs you pay for in wages fixing issues that could and should have been identified earlier.

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Please send me 30% of this sale Microsoft.