I'm glad this topic if finally getting the attention it needs.

I really like Google's paper on technical debt: https://ieeexplore.ieee.org/document/10109339

I wrote an article with a summary of the key insights in that paper: https://www.ombulabs.com/blog/tech-debt-maturity-model.html

Hopefully, the more articles like this one, the more non-technical managers will finally give a shit about technical debt?