Yes, this point in ThinkProgress about how small businesses wouldn't be affected by the Buffet rule is an important one. Useful, too, since it highlights just how disconnected Republicans are with actual small business.
It's still important to remember that we are the job creators, not them. Capital allocation is important, but without labor and without consumers, you can't have a functioning economy! Somebody needs to do the work. Somebody needs to buy the product. If you don't have either of those, the best capital can do is sink the money into real estate or even more speculative nonsense. That never works for long.
There is no functional economy without laborers who can live off their work, and there is no economy whatsoever without consumers. The smartest and wisest of the ultra-wealthy are already coming around to that realization. People like Gates and Buffet are saying "tax me" for a reason. It's the dumb, shortsighted, and ideologically blinkered ones that are bankrolling the Republicans. The Kochs and Scaifes and whatnot, who got their fortunes through oil or luck. They don't know jack, and they ain't worth listening to.