In some ways it does. When applying for your E-2 visa the immigration service or consular officer abroad will consider whether the E visa business will be able to support you and other employees. More particularly there is a question of marginality of the E2 enterprise.
This marginality refers to whether the E visa business has the ability in the future to provide a more than marginal living for the E visa investor and his or her family.
This is one of the reasons, apart from helping the immigration service determine how much money an E-2 enterprise needs as capital investment, why a solid and comprehensive business plan is a vital part of an E visa application.
The immigration service wants very particular business matters addressed in such a business plan, very similar in fact to the business plan necessary for L-1 non-immigrant visa applications.