Those are not just different ways of looking at the same thing, they will actually result in different business strategy. For example, if your friends are just a tool to make you money, you will gladly replace them later with someone more productive. But if the business is just a tool to spend more time with your friends, as long as your friends are not actively super harmful, you will keep them at the company, because being there together was the entire point.
Many people spend 8 hours a day at work. Spending 8 hours a day with your friends can make a huge difference in your quality of life. (And don't confuse it with being friendly with your coworkers in an average company. The difference is, in the average company, your friendship is a hostage to the company.)