"Our sources also added further details about the nature of the chip failures — in some cases, excessive SoC voltages destroy the chips' thermal sensors and thermal protection mechanisms, completely disabling its only means of detecting and protecting itself from overheating"
And "Our Sources" aren't motherboard vendor statements, none of the statements from motherboard vendors or AMD themselves support this theory, so we're relying on Tom's unnamed "sources" rather than any public evidence or statement.
This is exactly what I dislike - the slow removal of the source and quality of evidence and information. It's Toms being bad too, as their statement
"seconded by an ASUS statement to Der8auer, the problem stems from SoC voltages"
does not seem a good representation of the actual statement - the image of which I linked.