People can change their vision, skills, and commitments. Values don't normally change except to be solidified as one gets older.
Being an older person myself (and working for both myself and others in many different contexts), I would say alignment of values is the most important quality in any arrangement: business, personal, or otherwise. Friction over values can tear apart any kind of relationship.
When you have values alignment, two people will naturally come to similar conclusions about what the overall outcome and goals should be. They'll also think of similar ways to solve problems and address issues, because those ways will align with their (shared) values.
If it's discovered later that one person lacks values the other considers important, the partnership (or even the entire business) can be destroyed and this has happened many times in the tech industry.
