Making goals hard is a case of sloppy thinking. There is no reason to believe hard work is a money maker in software, or that teams working harder leads to more money. Software is mostly a communication and coordination problem; there are lots of dysfunctional software companies and it is rare that the cause is people choosing easy problems. Usually it seems to be key managers believing things that are not true.

OKRs should be achievable and valuable. It is acceptable if they are hard, but that is an unfortunate source of risk and it is better if they are easy to achieve for everyone. You don't want to be in a position where success relies on hard work, great strategy is about achieving an embarrassing amount of success with ordinary everyday efforts that were always going to work out well.

I actually quite like the article because it doesn't seem to be promoting that sort of "goals should be hard" thinking for OKRs.