The key idea behind the colloquial usage of the unhedged call option metaphor (or "writing naked calls") in financial circles, is the small chance of a catastrophic loss in return for a guaranteed small payout now. It is the idea of unfavourable non-linearity (asymmetry) in the reward/risk profile of a decision. It is mostly used pejoratively for any scenario which is superficially tempting but ultimately unattractive. I am not certain this is a good fit for the often reasonable decision to take shortcuts in software development, usually because the competitive landscape makes it very important to ship before competitors and land grab before others.

Moreover, in a startup context, both metaphors break down: you can walk away from your technical debt by shutting down. You can't walk away from your financial debts (or call option shorts) so easily.