Domain knowledge and architectural skills are not gone. I can say even Opus 4.7 and GPT 5.5 get domain-specific stuff wrong. I use both, because when I am not sure I ask both and also check with Gemini. But these days, I ask those even when I am sure - its like I get something confirmed from a peer. And yes, you have to be the gate keeper - the speed breaker in a way - LLMs still lack a lot of context. And even if they get more context, they will end up costing a lot and still have no accountability. In accounting, one wrong entry and the whole system can be seen as "unreliable" - thats why you are needed. The interesting part is "who takes over" - accountants who become coders, or coders who become accountants. And the latter looks more likely, in any profession. And when that happens - the bar will be raised in these other white-collar professions too, just like what happening in tech.

Opus is getting good at architecture - I need lesser "pushbacks" either because I have learnt to say the right thing or it has learnt to do the right thing - I do not know which one.