I don't think the author is "wrong" about the gap between theoretical discussions computation and the actual design constraints of building usable computers. I don't know if that's really a general refutation of proving new things mathematically though. The word "computer" doesn't appear once in the paper OpenAI released, nor do they make any claims specifically about "computer science": https://github.com/openai/math/blob/main/preprints/An-explic...
It's a novel bit of math. Whether or not it means anything in the context of writing software realistically is an interesting conversation, but it doesn't have much bearing on the substance of the result itself. OpenAI is pretty explicit that they view these as research results in the domain of mathematics.