Founders should be receiving shares (not options) before any financing. Fair market value is zero, so an 83b is free.
The people who get screwed are early employees, who join and get options when shares are not worth a lot but non-zero. Then your choices are front the cash to early exercise (if the company even allows that) and 83b what are probably going to be worthless shares or wait until later and find that the shares are worth a lot now but still illiquid (and risky!) and the AMT hit of exercising is enormous.
