Not undermining your observation, but I have noticed the exact opposite. Many more firms I know are transferring everything to QBO due to the ease of use and multi-user access. Not saying it is the right move, but that is what I've noticed.

As for reasons people might migrate QBO to QBDT, I'd say the number one reason would be that QBDT is a workhorse that has the ability to handle complexities that QBO cannot or hasn't developed well. When you need more than a simple ledger with some easy to use automations, that is where QBDT comes in. myPennMedicine