Yeah, but the example is as bad as the 1990s examples of OOP showing how a line is a subclass of a point.The main concept is what if you are doing it the top way, get to the end and find out the customer really needs a boat.
If doing it the other way, you would likely figure out the water aspect by step 2 or 3 and can change course.
This one is a bit better, although a real MVP would be a carriage pulled by customer support staff.