I want to work where you do, where friction is negligible, cows are perfectly spherical, wind resistance is never a factor, all functions are continuous and differentiable across their entire domain, and all project managers are decent.
I'm not saying the story is implausible, but I dispute the idea that estimating software development efforts is an intractable problem that is better left unattempted.
Estimating things is important and valuable, but as soon as you get large corporate structures and multiple levels of people communicating involved it becomes a really bad idea. That's why it shouldn't be attempted in those kinds of situations.
