Why would you assume culture is immaterial? And to make this less emotional let’s take the micro scale; don’t you think the culture of doing engineering doesn’t affect outcomes team to team within the same company, or company to company within the same country or even country to country within the same company?
I understand your point about misattribution but it cuts both ways. How about when a company is better than competitors because they executed better because they had a superior organizational culture. Or not successful and this is due to poor culture.
YC sets the prime examples. It is never product at the expense of who the team is and in what proven way they have worked together and plan to execute at scale.