One consideration - if all you are looking to do is build a company quick so that you can sell it, then the quick route would be best.

To sell a company, it would seem the owners would need a customer base. When a company is purchased [in many cases] the buyer wants your customers and AR, sometimes, the technology is secondary.

Of course - if you have a technology the world can't live without - then you may be able to sell with few or no accounts. An associate of mine had a chance to invest [be a founder] in an internet company many years ago. The management of the "newco" he was looking at did not agree with his notion of a "business". So he did not invest. The company was Yahoo. So - even if your software can "save the world", it don't necessarily mean short sighted bankers will open their wallet!

The real test of any "new" software product is:
Can you give the software away - and will the people receiving it use it!

Again, in an earlier post to Denis, I suggested what I thought was a model company - 80% of the office space was cubes with salesmen with phones pressed to ear. The development staff was a programmer (maintenance guy) and the help desk dude! They had 1500 customers. THe company was 10 years old. THey were eventually purchased by a Fortune 50 company.

If you can give the program away - and: those that receive it will use it - then you can probably market it.

Regardless of what we say - Denis must press and campaign his vision. If it doesn't work - the experience will help him on the next venture. Don't give up Denis - whatever we say - it is rare to have an oppertunity like the one you have - milk it for all it's worth!