A well-made form is a thing of beauty and utility, which isn't a thing you can say about too many other things. It's also a great place where technologist and business understand one another concerns, its something that business 'gets' and a great deal of development is about user input. Also, it represents a place where business users get to think about what makes sense for them, and what would make sense for someone 'like' them. Too often, requirements are disembodied for ideal customers, employees and its why we have personnas. But in the case of creating business forms, the best people to work with them on - are the people who are most likely to use that form. It means that user feedback is of high quality and less painful to complete.