The Developer Abstraction Layer
You can always count on Joel Spolsky for some good reading. Now Joel blogs about why it's so hard for great developers to start their own company, and it really resonates to me as we started Logic Studio 3 years ago and we are still in the way of going from developers (I just don't want let go) to software company owners (it's so hard to learn).
NB. Did you notice how subtly I put myself in the "great developers" camp?