What that comment doesn't get is the anguish that sometimes accompanies procrastination. I don't want to start real work, often for a reason I can't quite fathom, so I go play Skyrim, and while I'm playing it I feel really really bad for not working even though I can't quite force myself to quit playing either. There's no joy in this particular kind of procrastination, and so it can't be explained by the lure of immediate gratification.
It is or should be any hacker's goal in life to do something that you love, not to accept drudgery for some supposed long-term benefit. Which means that any procrastination that remains is likely to be of the kind that I describe here, which must have different origins. I like the "procrastination as a function of faith in a decision" theory.