''It's all coding.  Analysis, design, and testing are administration around coding.'' --KentBeck on XpMailingList
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The above was more about dealing with budget tracking when you don't have distinct analysis, design, and testing phases but it's still an interesting way of thinking about things.

''How is it interesting?  Things are interesting when there are multiple interpretations of the same facts.  What other interpretations are there?''

The other way of thinking about things is that ProgrammingIsMoreThanCoding.

''This seems like a FalseDichotomy type of fallacy, eh?''
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Compare: ScienceIsAllPhysicsOrItsBookkeeping