>>10670622I'd say the split is more like 70-30, with the latter doing academic work in the aforementioned fields of theory and systems. A good number of those 30% end up doing mathematical CS.
The ACM, by their own admission, is making a general curriculum standard and not making a canonical required curriculum. By their own admission, these are general guidelines for a wide number of offerings, not the guidelines for any single student's entire education
So yes, while the undergrad education now caters to software development out in the industry, the field of CS is distinct from that, and isn't really associated with it. I'd rather make that distinction, because when people have heated discussions about CS this and CS that, there's never a precise way to even address it because nobody even actually agrees. If it's software code monkeys, just say that. If it's academic CS, just say that.