I'd agree; you can't boil it down to just luck or just hard work. I think it a correct notion that fortune favors the prepared, and neither luck nor hard work on its own suffices.

If you look more closely, I believe that hard work, luck, nepotism and sociopathy all become apparent factors in successful business, with their levels being able to be exchanged to some degree (with some having a greater amount of variability, depending on variation of the others).

In the end: you are right; a bar of gold can fall onto a dead body, but he's no better for it.