The author makes some valid and important points. However, it is clear that he is unaware of the BizSpark program (not that this nullifies his concern and perspective...). See some of the start-ups who have taken the bet on .NET here: http://channel9.msdn.com/tags/BizSpark and here: http://www.microsoft.com/bizspark/
About the BizSpark program, my startup got rejected multiple times because we do some consulting work to finance our product development.
Even though we can certify that the BizSpark software wouldn't be used for consulting work (ie clients provide it), they just don't care.
That's just silly.