I generally agree and I’m going to split a hair here:
Any action you take creates a loss of ‘perfect potential’ — When looking at green field development you’ve not codified any decision and therefore you have not incurred a tax on changing that decision.
I would like to stipulate that it only becomes Technical Debt (TM) when you find that either you’ve codified incorrectly OR context has changed to make the previous codification now inappropriate.
So as you write code, make architectural decisions, choose a CI technology, etc you are increasing the likelihood of Tech Debt but perhaps you haven’t automagically created TD at that moment.
And once again yes, on a long enough timeline all decisions become technical debt because technology advances.