Encryption at rest has several valid use-cases beyond SOC audits. End of sentence.

Edit: Since this has gotten some negative votes, I'll happily expand.

The two primary examples of FDE that are real-world useful (i.e. not just checking boxes) is loss of physical control of a device and cryptographic erasure (at device end-of-life).

Neither of these use-cases in relevant to the threat model the article is discussing, but it's ridiculous to say that FDE is only for SOC.