Yes it does make sens.
I'm a c++ developer, and in my case, the current SP3 would be too much of a compromise, not because of the raw power, but because of the variance in performances.
I've read report of SP3 owners being quite happy even for light / mid video editing, so I guess that clearly put the SP3 well beyond of what one can reasonably expect from say an highend ARM devices.
But in my case, cycles of compile / run will be to much, by the time the compiler is done, the CPU will be in 'strike' mode and be unable to perform at acceptable levels to actually run the program (all this is speculative, I'd like to hear about real world usage for developers).
By comparison, the SP2 had no issues with that type of usage, one guy at work was using it to code/debug daily and was quite happy with the setup.