Call me naive, but I believe 37sigs want also to change how american small businesses operate. It's not just trolling they really want to change how certain people think.

Well really, trolling isn't trolling when it's done by a for-profit business...

At that point we start calling it by fancy terms like brand awareness, or, in general, marketing.

Aside from that, who is trolling more here? 37signals for writing the original article? Or this bplans guy, to whom we are paying attention only because he picked a fight with 37signals?

That's not the same as writing in an intentionally inflammatory manner to garner attention and get responses. There's a difference between your opinion and how you choose to convey it. For me, trolling is entirely a question of the latter and not the former.