There are two aspects of software which make it unique in the world of Economics.
Immortality and essentially Free Duplication.
Immortality usually leads to higher prices - eg gold diamonds etc
100% Accurate free reproduction means no supply limits and which leads to zero cost.
If software does what is required and will continue to do that from now until eternity - what is the point in re-design.
Its not as if accounting theory has changed much in the last 500 years.
When open source reaches the required level of stability and usability I think the market will naturally migrate.
Data may be immortal; assuming it's not sitting on a single hard disk with no backup. Post something to the internet and it will live forever.
However, I'm interested in where this idea, that "software is immortal", came from. The way I see it, software isn't immortal or universal like gold or diamonds. It's more like currency printed on really cheap paper that's only has worth in proprietary markets and gradually fades over time until it becomes useless after ten years.
"The universe is complicated and for the most part beyond your control, but your life is only as complicated as you choose it to be."