Folding Table Theory

Ross Mayfield, delivering as he did last time, posted a link to an interesting story entitled R.I.P Microsoft. The article discusses an important success indicator entitled the "Folding Table Theory". The theory details that a start-up company using folding tables is more likely to succeed than one using fancy desks and plush chairs, reason being the start-up on folding chairs and tables is most likely focused on getting the job done and being financially responsible. Interesting theory, no doubt, but is it accurate? I would assume it is, just think of all the garage/dorm room to riches stories you know (Hewlett-Packard, Microsoft, Napster, Janesville's Lab Safety Supply, and countless others), they didn't start with fancy desks and comfy chairs.