"I also found hard to believe that a properly coded database application running on MS SQL 2005 will break on 2012/2014"
Then you don't actually know much about the changes, especially in 2014. What was a perfectly okay application/database in 2005 will not necessarily work in the newer versions, especially 2014.
And then you go assuming things like "properly coded". Who defines proper? You? Or is "proper" simply "anything that ports seamlessly"? And what about "improper" applications/databases? You just say to folks "oh, sorry, you're fucked, too bad, should have been able to see the future, enjoy being out of business because you can't afford things"?
It's easy to simply write off individuals and companies you don't know with a dismissive wave and a haughty sense of superiority, but way down there past the end of your long nose there are thousands - if not millions - of organizations using applications with databases that absolutely will not migrate smoothly.
Sorry mate, but I've been doing these migrations now for three years, and you just flat out don't know what you're talking about.