According to the chart they'd have you make your first sale in Q3. Why would you wait that long to validate your business model? Incorporating and setting up a location should be one farther down the list.
He's does say that you should build your Initial Product or Service Offering right at the beginning. I think 'start selling' is more like a 1.0, out-of-beta, ready for the pragmatists in the adoption-curve mindset.