How are we both right? I think you literally should wait until the last minute to start a SOC2 process.
GP's point is that having SSO and protected git branches _is_ starting the SOC2 process.
I'm pretty sure that's not what the author meant. Again: those are things you should do regardless of whether you're ever going to get SOC2 (and a lot of startups shouldn't).
That and having a ticket system (e.g., Jira) to track why you touched prod and you can answer just about every question.
This is in many ways the spirit of SOC2, no? There are a lot of startup founders, far more than I'd like, who would purposefully eschew such "simple best practices" unless they had an axe like a SOC2 audit swinging over them.
I think you're both right, for what it's worth, and my take is that you are more aligned with TFA than you perceive.