The question driving this report assumes that a software defect backlog already exists. Hence, some but perhaps not all defects have been identified and logged. It assumes that the defects described in the software defect backlog are not sufficient to prevent the software from functioning. Hence, this report ignores much of the literature about software defect detection and tracking (which is adequately covered in the Sources listed for interested parties) to focus on the narrower perspective of what, if anything, should be done about those unaddressed defects in the software that have been reported by developers, testers, end-users or code analysis software.
The report concludes that there is no way to know if a particular Software Defect Backlog for a particular application or product matters without further analysis. The report recommends an approach for this further analysis.