I agree that the guideline here is both too strict and oddly inconsistent. Just an idea. I think your feedback would be especially helpful in avoiding POV - business is anything but an exact science, even if one takes a scholarly approach to the available material.
It can be helpful to view the business plan as a collection of sub-plans, one for each of the main business disciplines. Hopefully if someoene wants to vent their frustration they now have a legitimate place to do it It is a good point.
Business plans that identify and target internal goals, but provide only general guidance on how they will be met are called strategic plans. For example, it might be better to list the twelve questions in an article without any link to your template. The bottom line is that a business plan contains whatever is needed to make a business decision and carry it through.
Operational plans describe the goals of an internal organization, working group or department. There are plenty to choose from.
Though business plans have many different presentation formats, business plans typically cover five major content areas: background information. One person is sufficient to set up a GmbH and to be its shareholder. I would be happy do work on this, but since this article appears to have some active editors It won't have any advertising value for you, but, alas, that is exactly the point.