What is the dependency inversion principle and why is it important?
To me, the Dependency Inversion Principle, as described in the official article, is really a misguided attempt to increase the reusability of modules that are inherently less reusable, as well as a way to workaround an issue in the C++ language.
The issue in C++ is that header files typically contain declarations of private fields and methods. Therefore, if a high-level C++ module includes the header file for a low-level module, it will depend on actual implementation details of that module. And that, obviously, is not a good thing. But this is not an issue in the more modern languages commonly used today.
High-level modules are inherently less reusable than low-level modules because the former are normally more application/context specific than the latter. For example, a component that implements an UI screen is of the highest-level and also very (completely?) specific to the application. Trying to reuse such a component in a different application is counter-productive, and can only lead to over-engineering.
So, the creation of a separate abstraction at the same level of a component A that depends on a component B (which does not depend on A) can be done only if component A will really be useful for reuse in different applications or contexts. If that's not the case, then applying DIP would be bad design.