If you accept the conclusion that AGI (as defined in the paper, that is, "solving [...] problems at a level of quality that is at least equivalent to the respective human capabilities") is impossible but human intelligence is possible, then you must accept that the question is settled in favor of Penrose. That's obviously beyond the realm of mathematics.
In other words, the paper can only mathematically prove that AGI is impossible under some assumptions about physics that have nothing to do with mathematics.