Not even desktop software on a "subscription" basis, IMO - but that's another thing Sage are doing (as noted in the article).
When it started, I asked their Twitter bod about what happens when the sub ends (bearing in mind you have a legal obligation to maintain your records for a minimum of six years after the fact); would you still be able to access it (i.e. would it at least become read-only)? The answer was no.
You can get around that by ensuring to export reports for just about everything - but loading the software and drilling into it to find stuff, if it's ever necessary, is a darned sight easier than searching through loads of PDFs.