I've skimmed through it, and it's a fine guide if you're starting a traditional startup that plans to raise money.
If you're starting any other kind of business it's a little over kill.
Generally registering an LLC, applying for a business license and then requesting a Tax ID number from the IRS is really all you need for a web based business of 1 person.
I guess I'm not really understanding your question.
In order to legally do business and report on your taxes (in washington state for example) you need to register your entity as a business with the state -- in the form of a business license.
I only used the phrase "web based business" assuming you have no physical property (retail) or employees which add additional licensing requirements and more complexity.
If you're starting any other kind of business it's a little over kill.
Generally registering an LLC, applying for a business license and then requesting a Tax ID number from the IRS is really all you need for a web based business of 1 person.