This is what happens when people who are clueless make laws.  Many shops have developer and DBA as one in the same.  Why should smaller shops be required to hire a DBA and a developer especially if they can not afford both nor need both.  What SOX is doing is having accountants dictate the way IT does business.  Now you have those responsible for the making of SOX telling us how to do our job.  There are already those in Washington who realize that this law is way off base and are trying to change and/or repeal it.