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There is always trade-off between Quality & Quantity of deliverables.
Sometimes small Partners don’t want to invest on resources and time for their deliverables to make big profits.
Sometimes customers are not interested in paying more for their customizations requested, their after they keep investing on recursive fixes for their solutions.
Sometime requirement is not well aligned with Business Logic and the process keeps refining over the time.
Which leads to arguments on Product capability and Partner Quality of work.
Whatsoever may be the reason but before any piece of code is moved to the Production environment should be well tested and accepted by the clients/customers.
Microsoft recommends the following best practices for designing your application tests:
For more details see below Links:
Creating a Test Codeunit and Test Function
Creating a Test Runner Codeunit
Adding a Test to a Test Runner Codeunit
Business Applications communities