He's basically making the reasonable point to build quality shit people actually want to use without accounting gimmicks and all else will follow. Funny that it takes a Danish guy to understand the American Way™.
He's tired of all the Kool Kids making a product with no hope of ever making money somehow landing millions in VC. It's offending to those of us that actually build things people want to use, but don't happen to live in the right place or have the right institution on their résumé.
He doesn't need to; it would undermine the credibility of his message, and given 37signals' business principles, he stands to gain more by spreading FUD towards VC-backed startups in general than by plugging any one particular product.
If this is a marketing piece, who is it marketing towards? It certainly doesn't read as if it is written for people who decide what web-based collaboration software their company will use.