[BerislavLopac]

"It seems pretty obvious that 37signals, when talking about 'plans', refers to the massive business plans which are the hallmark of people who don't have a chance of seeing them through."

If it's pretty obvious, I don't see it. From Matt's article I also gather that he sees any formal "plan", i.e. a set of steps and activities put together in advance, as something to restricting and necessary. Just as on the issue of bootstrapping vs. external funding the 37signals people seem too rigid in viewing their choices as being the best and only correct.

The quotes posted below describe the situation perfectly.