Spot on George. There is a difference between "incorporating your startup" and a "startup incorporation." But if a founder simply wants to file a charter to get inc.'d, the article is helpful.
Well, the example assumed the startup's gross assets were $250,000. If gross assets were $100,000 the tax would be $75 (actual calculation gives you $70 but min is $75).
If you use the assumed par value capital method to calculate your franchise taxes (instead of the authorized shares method), your startup's franchise tax bill isn't likely to be very much.
My recommendation is always home state OR Delaware--the post is what I would personally do. I'd rather deal with the administrative issues early than reincorporate later.
Also, in true hacker tradition, it's probably easier to hack the available free startup legal document sets if you are a Delaware corporation. Most if not all the docs assume the startup entity is a Delaware corporation.
If you want to work with startups, you would have either do corporate/securities or IP work. Very difficult to do both, as each is a deep & separate field of law. Thus, it's unlikely that one lawyer could handle all a startup's legal needs (and thus be 'general counsel').
Of course, there is the capital resources issue of having a lawyer full-time. Even if the startup is funded, I doubt the investor(s) would be happy cash (or even the startup's equity) is going towards a full-time lawyer instead of marketing or product dev.