The dictionary browser is without peer and helps enormously to clarify application specific command context. Likewise, the debugger is powerful in that you can change variable values on the fly and see program status at numerous breakpoints. All this functionality is in one place, which means convenience and time savings as well as flexibility.
I empathiize with other reviewers who would like a cheaper product, but SD provides a very powerful development environment similar to that of other commercial programming solutions. Unfortunately, AppleScript appears to be a fairly specific development environment in that it is dependent on the dictionary of each application with which it communicates. I think it is unfair to expect this product to be an interface for Objective C or other languages such as Perl, Python and the like. Besides, SD's dedication to AppleScript is what makes it such a powerful environment
Even if your time is only worth $10 an hour, it won't take much development effort to justify the cost of this software.