From the article: "My personal practice has been to create an LLC (they are simple, avoid double taxation and still support multiple classes of stock if needed). If and when the time comes to convert the LLC to a C-corp, the process is not that difficult. Whatever costs you would incur in the conversion process, I think are offset by the upside you get during the time that you can benefit from being an LLC. An LLC can be setup for a few hundred dollars and likely meets the needs of most early-stage entrepreneurs."

startupping.com has had some chatter about this in its forums as well. That site tends to have some good practical discussions like this, and other things as well. It's a nice complement to this one.