It's simple (TOC is incredibly obvious once you know it)
It's brilliant (our internal LRQA auditor gave me a story yesterday of doubling a company's turnover in 2 years by applying it).
So what's it got to do with software development? EVERYTHING! Basically, practically every human endeavor to make something (anything) new, is a sequence of linked operations with statistical variation in them. This means that TOC applies. Simple as, no arguments, no buts, no "we're different", it applies. End of.