I think you're contradicting yourself. Creating new (payroll) software ticks all the boxes you mention, ie running a company (I can run a company that produces payroll s/w), engineering (writing s/w is engineering, no?), making money (selling payroll f/w is making money). So why do you say that this cannot be fun?
The problem domain is only a means to an end. It could be anything, but payroll in this case might be where somebody sees an opportunity to take advantage of just for access to what they really want. I don’t understand why people (and the original article) act like it’s wrong to not care about the problems being solved or to hate the process. It’s just a pet peeve of mine.