No, not me I'm afraid, but a good question that I couldn't get google to answer (in 30 seconds). I did however find this one credited to Mark Twain - 'Never argue with a fool, onlookers may not be able to tell the diference'
37signals have been extremely successful in their niche and I think they have a wonderful product.
However I think their biggest mistake is to try and extrapolate their experience to what seems like all tech businesses and start-ups, with the diversity we see in funding requirements, growth strategies and segments start-ups appeal to chances are slim that the 37signals model is for everyone.
Furthermore considering Sequoia Capitals track record this post is unimaginably arrogant, you need to come up with a better argument than that to take them on in a business model ideology war.
I agree... that blog post came off a bit arrogant and naive TBH. It doesn't sound like Jason has an ounce of experience outside of 37signal's success.
On the flipside, I've seen wayyy to many inexperienced but well-funded companies burn through cash like it's never ending and with little purpose or direction. So in that regard, I do agree with the general point of his post.