I notice that many of the commentaries misunderstood both the title and content. It's about "work", not work. He's not speaking to extremely occupied people. Quite converse.

The trap here is that procrasinating makes you fail to deliver, guilt stops you from doing anything else (hence, "busy"), and not doing anything else makes you unproductive. Rinse and repeat until you get to the state where no one even bothers anymore to call you to take you out.

That being said, I have a breaking bug in my live web app. I'm going to go out now and take a sloooow macchiato with complimentary homemade croissant. And then I will come back and fix the bug. If anyone calls meanwhile, I'll say I'm not busy.