I enjoyed this book very much. It was easy to read, giving clear to understand examples. It draws attention to the main points for achieving web design for ROI, which makes the book good for reference. However it does not provide extensive how-to, rather it is food for thought and issues to draw ones attention.
The book is for everyone who contributes to the creation of a web site. Programmers and designers will not find any technical tips, but rather a better understanding of what a "selling web site" is. Managers might find it useful in understanding why designer has made a particular solution/layout/images of the site. So all in all, havind this book might help all paties (management vs designers or management vs programers etc etc) to understand each other better.