I see this as very simple. Coders do what they are told to do. Developers ask why things need to be done so they can solve the actual problem. Just about anyone can be taught to write code but understanding what the business whats to do and how they do it can mean a completely different solution is produced. e.g. a coder can be asked to produce a report and they build it. A developer should as if they can make it generic and have inputs such as a client Id so it can be reused. without building the same report 10 times for 10 different clients. (I see this sort of thing a lot).