It's the theory for xcode based on Apple claiming it was the reason to charge iPod Touch users for iOS 2 or 3 (I forget which). IIRC.

If you know what you are talking about then you'll be able to tell us the reason why it can't be true.

SOX became the trendy IT excuse for anything.

As an example from a few years ago, when I hired a contract developer, the company required a "Contractor Request Form". Fine. There's payroll to setup and so on. But then one day the form was renamed to be the "Contractor SOX Compliance Request Form".

I suspect this exercise was only so that some bean counter could show the outrageous costs of "SOX compliance".