It's discussing and means to be discussing organizational culture. The business model, controls, and processes are artifacts of the underlying hidden culture. This is what the beginning of the article is discussing, when it talks about going three degrees down. Think of Conway's Law: An organization is constrained to design systems that mirror its structure. This is basically the same thing, but abstracted a level; the organizational structures themselves are constrained to be shaped by the business' underlying assumptions.
("Tech culture", such as your example of code reviews, is usually an example of controls and processes. What controls and processes exist for creation and deployment of software? If we were making widgets on the factory floor instead, the fact that these aren't "culture" as being discussed would be more immediately obvious.)
("Tech culture", such as your example of code reviews, is usually an example of controls and processes. What controls and processes exist for creation and deployment of software? If we were making widgets on the factory floor instead, the fact that these aren't "culture" as being discussed would be more immediately obvious.)