I’m not going to argue, and I think I may have made a similar point if I had come across my comment, but that’s why I chose to say “significantly”. Any startup could certainly “use it now”, but the higher your valuation the higher the scrutiny and history is littered with companies that had to close shop once it was discovered they were cheating. You can probably get away with it when small, probably weather the storm if you’re big, but in between is a danger zone.