[mjburgess]

I think "software company" can probably hold the weight of the argument, if defined well.

ie., a Bank maybe finds most of its value in that its code runs, etc.

A software company, perhaps, we could define (1) simply as any company where this is true; or if that's cheating, (2) any company where its competitive advantage derives from its software developing over time.

I think the claim of this article is that (1) and (2) refer, aproximately, to the same companies: ie., that software which is changed to adapt to ever changing needs derives that capacity from the "theory of the programmers" and not the code.