I totally disagree with your conclusions about n-tier apps. First off, n-tier is about architecture, not tools.

Some advantages associated with n-tier apps:

1. Easier maintenence due to componentization
2. Greater Scaleability

Your conclusion that n-tier apps are inherently complex seems a bit far reaching to me. In fact, an n-tier app can be very simple, and elegant at the same time. Regardless of the size of the company, the advantages of n-tier design can be realized. Is it really that much more expensive to build an n-tier app over a single-tier app? I don't think so. This is where the design tools come into play. And, this is also where tool support comes into play. The better your design tools, and obviously your skill as a developer, and the better your toolset can support an n-tier implementation, the more economical things should be.

Of course, when evaluating cost, you have to factor in the maintenance costs. n-tier apps have a big advantage here. In terms of scaleability, it is not just about transactions. It is also about reach. Perhaps a broader reach is needed via the web. Small companies need this. To say it should cost 3x the amount of a single-tier app is just plain wrong.

I think it is very backward thinking to even put forth the argument that n-tier apps are only for large-scale enterprise development. The whole idea is to make the design and implementation of these apps easier.