[bediger4000]

I was ready to disagree with you, until I got to "never measurable, verifiable or falsifiable". That part is correct, as is the particular groups or teams styles.

I still really want to disagree. Would it be possible to say that Evil MegaCorp A has better systems for personnel issues than B, so they have different cultures?

There's certainly huge differences in "HR systems" from one corporation to another.