Yes, I think it would. In many companies, like Lorraine's and Kevin's for instance, the investment horizon or planning cycle may take four or five years to do and, of course, you're not eligible for the accelerated writeoff until the equipment is actually in place.
So there are many companies that can't take advantage of this in their planning cycle and, therefore, revert to the old 30% depreciation rule in their business plans, which makes it more difficult to secure the investment.