This is an excellent question.
Your response seems to have a very tenuous grasp on coherency. I'm trying to pull out what you're trying to say. It appears to hinge on the transitive verb "to matter", and I can find only one introductory paragraph where the author uses this verb, and he doesn't say anything objectionable the two times that he uses it:
He says that hardware and software both matter. I find that hard to refute. Then he goes on to say that if you asked him to say which matters more, he'd say software. I'm not surprised that he would say this, since he tends to be a "user experience" guy and I'm willing to grand him this premise for the rest of what he wrote.
Honestly I can't tell what counter-argument you're trying to make. Yes, Google has been successful. It certainly wasn't because of their hardware. Regardless, you're only responding to the setup of the thesis, not the thesis itself.
It's this premise that I find inaccurate. Sure there's open everything, but writing an operating system from scratch to support all this is still hard. Hell, give me one commercial operating system written from scratch in the last decade.
The point is, why do it? Maintaining an operating system is big money. And you can't stop there - you've got to have a full-stack offering - business apps, fun apps, drivers, the whole set. Add to that support, interoperability with the world, backwards compatibility etc. It's a long-term commitment; you can't back out of it that easily.
The risk-to-reward ratio is pretty small; unless you have some earth-shaking innovation up your sleeve, and/or it reinforces/supports your business model significantly.
Heck, there's plenty of good solid starting points. What about BSD? Linux? Android?