This document discusses heterogeneous computing trends and how they can create business value. It notes that the end of CPU frequency scaling around 2005-2007 led to approaches like core replication and exploiting concurrency. Fabrication technology advances have led to parity between CPUs, FPGAs, and GPUs on process nodes, with each expected to increase cores/estate/FLOPS significantly by 2030. Mapping applications to heterogeneous resources optimally is challenging due to expanding options and interconnect limitations. Value can be created through non-functional enhancements, functional enhancements, and business model transformations. A case study shows consistent 10x performance gains and optimal space efficiency through fine-grained use case based optimization across CPUs, FPGAs, and GPUs.