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OP is specifically talking about tech due diligence which is specific within due diligence in general.

One thing that appear in tech due diligence is quality of the technical architecture and implementation, and security risks associated.



And: quality of the people... if there is one distinguishing factor it is that one. Bad tech can be fixed, and if there is a competent team that got put in charge of a pile of tech debt then there is hope.




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