The speaker's upcoming book, 'The Corporate Life Cycle,' challenges the assumption that great management can indefinitely sustain a company. The speaker criticizes the notion of company sustainability, emphasizing that companies, like living beings, go through a natural aging process. While good management can delay aging, it cannot stop it. The speaker highlights rare instances of successful reincarnation of companies, such as Apple under Steve Jobs and Microsoft under Satya Nadella, but argues that idolizing empire-building CEOs and glorifying continual company growth is detrimental. Embracing the natural life cycle of companies is essential for a better understanding of their existence.