Interesting read. It sort of touches on the idea that, just as people of religious faith have a particular concept of God in mind when they assert that God exists, most atheists have a particular concept of God in mind when they state that God does not exist.

In particular, this essay concerns itself with atheism of the 'supreme being' type of God, with commandments and instructions laid down by a authority figure. Just as the family courts decreed a Saturday-only custody arrangement for Frank, Yahweh states a Saturday-only prohibition on work for Michael.

This essay may have been quite different if the author's atheism was focused against panentheistic gods, or other god-like concepts. But culturally in the Western world, atheism, at least as a reaction to existing religious structures, isn't so concerned about these.