I completely agree. It really depends on the situation and complexity of the application and also the deployment scenario.
I don't think that there can be any formulae that can define the ratio. What matters the most is what is tested and what is not tested and proper communication on the same. As is already known "When Microsoft can release an OS with 55000 known bugs, it clearly defines the management's perspective, which depends on the market conditions etc.
Ideally there should be a separation between the developement and test teams, so that neither influences the other. And as said above (to practice the release process during the early iterations), so that maximum bugs are caught in the early phases, even regular code reviews can help a lot.
in reply to Re: Quality, Developers and Testers: Organisational Issues
in thread Quality, Developers and Testers: Organisational Issues