> Take the tax calculation for example. That cannot be decomposed into pieces that are generic, and potentially reusable elsewhere. It's just a list of rules and exceptions that need to be implemented as stated. You can decompose it into "1st part of calculation" and "2nd part of calculation", but that's meaningless (unhelpful). (Similarly for the game example above, the rules only exist in the context of other rules.)
As someone who does this himself for taxes, you're looking only at the "specific shell" part. The generic core is the thing that does the math - spreadsheet, database, whatever. The tax rules are then imposed on top of that core.
Well you can claim that the core is the programming language, in which we write those tax rules, but that's not a very useful distinction IMHO (for how to write programs in the language).
That's only the case where a usable generic core already exists. A great example where it didn't exist is python's "requests" library: https://requests.readthedocs.io/en/latest/
The example on the homepage is the "specific shell" - simple and easy to use, and by far the most common usage, but if you scroll down the table of contents on the API page (https://requests.readthedocs.io/en/latest/api/) you'll see sections titled "Lower-Level Classes" and "Lower-Lower-Level Classes" - that's the generic core, which the upper level is implemented in terms of.
I like this example :) Another good example might be Git's distinction between "porcelain" and "plumbing"; the porcelain is implemented in terms of the plumbing, and gives a nicer* interface in terms of what people generally want to do with Git, but the plumbing is what actually does all the general, low-level stuff.
As someone who does this himself for taxes, you're looking only at the "specific shell" part. The generic core is the thing that does the math - spreadsheet, database, whatever. The tax rules are then imposed on top of that core.