The skill sets between developer and entrepreneur is totally different, as others have noted. Entrepreneur is, yes, a state of mind, but more than that it's a set of skills that allow one to evaluate an idea on the business case merits and decide on a path forward.
Ideas are dime a dozen, once you start looking for them they are everywhere. What is more rare is the ability to evaluate a market, research demand and competition, test marketing, and come up with a plan to execute (people, materials, funds, services).
To use someone else's analogy: a builder knows how to build a house, but he/she still has to follow the plans set forth by the architect. An entrepreneur is an architect. He/she decides "I will build this and I will build it here, for this customer."