They are still debt since they don't directly contribute to product value: you can delete all your tests and your software will keep functioning.
It doesn't mean it's a debt worth taking, though IME most companies are either taking way too much or way to little. Not treating tests as debt typically leads to over-testing, and it is way worse than under-testing.
Also, what you're talking about (business-oriented requirements) is more akin to higher level tests (integration/e2e), not unit tests.
You can also delete the source code after compiling it and your software will keep functioning. Does it mean that code don't directly contribute to product value ?
It doesn't mean it's a debt worth taking, though IME most companies are either taking way too much or way to little. Not treating tests as debt typically leads to over-testing, and it is way worse than under-testing.
Also, what you're talking about (business-oriented requirements) is more akin to higher level tests (integration/e2e), not unit tests.