How exactly are you unclear at what 37signals does? Go to their website and see all the products they've created. Read their blog and you will see how they make their products, how they make their decisions and how many customers they serve. They've opened their working process through recent blog posts, which I've found to be very interesting - especially reading how team member communicate and the types of language they use while working remotely.
And with two books under his belt dozens of blog posts, and a column in Inc. I surely don't think this was ghost-written, which seem to be insinuating.
37 signals is best known for Basecamp, a piece of immensely popular project management software. They also make Campfire which is team chat software, and Highrise, a CRM system for small companies. All of these products have been extremely successful.
They've also written a couple of books on their approach to work. About open source: 37 signals' products is not open source. But David Hansson, one of the co-founders, built the Ruby on Rails framework, which is.
They really aren't all-talk, no-walk kind of guys.