Nif also shared where this came from:
https://code.cash.app/formalizing-our-engineering-principles
I’m proud knowing it’s descriptive, not prescriptive.

Formalizing our Engineering Principles
Since I joined Cash in August 2021, we’ve undergone unprecedented levels of growth. Growth brings growing pains: the effects of missing organizational structure that become relevant at scale. With the Afterpay merger on the horizon and ambitious plans for growth that would nearly double Cash’s engineering org (as of August 2022, 47.7% of Cash Engineering has been here less than a year), all of us had questions about how Cash’s culture could adapt to this huge change. Especially given the fact that we had a hard time explaining how Cash’s engineering culture was meaningfully different from that of Block’s other business units. What were the defining features of Cash’s Engineering culture?
Cash App Code Blog