I don't find his arguments any good. Basically "my wife is also a nurse and she haven't heard many" and "they're no good anyway".

> Ms. Ware said regrets are expressed “when questioned about any regrets they had or anything they would do differently”; my wife isn’t thrilled about this as a care technique.

Or:

> Deathbed folks are usually far from their analytical peak – they are often in great pain, and rather muddle-headed. So why would we think their comments especially insightful?

It also gets comically reductionistic:

> Added 9a: Stephen Smith suggests these regrets are the predictable result of opiate pain medication.

But I think it's more about the author trying to force his opinion, when it's not really needed, insightful, or that useful.