A few interesting links doing the rounds
Joel on Software: http://www.joelonsoftware.com/index.html especially http://www.joelonsoftware.com/articles/HighNotes.html
37signals: http://37signals.com/svn/ especially http://37signals.com/svn/archives2/sidebusiness_software_the_neglected_software_market.php
Andrew MacNeill comments on it here http://akselsoft.blogspot.com/2005/07/long-tail-fortune-500-vs-fortune.html
