The way it was explained to me was that the corporate governance rules are different in Delaware, but the operational rules about how you actually do business and pay taxes and hire people and stuff would be the same. If you operate in CA but are incorporated in delaware, you have some added complexity, too, as you need to file both places.

The way it was explained to me was that I would only gain benefit from incorporating in Delaware if there were other owners; because I was the only owner and I have no plans to get investors, there's no advantage to having legal bullshit in two places.