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On his morning walk/podcast thing about the topic he said 75% of the team = 3 developers

I wonder if that includes him or not as the remaining 25% as 1 member.

No it was the 3 co-founders, a part-time person and 4 engineers. Now they are 3 engineers down.

But surely the co-founders pay themselves too. I don't understand the logic in not counting them as part of the company.