Guy criticizes UPB but cannot even classify things in the correct categories (e.g. he says that Stef allegedly claims moral values exist, but the verb "exist" doet not apply to intangibles, yet he does not notice this in his post).
Reading that critique is like watching a (not particularly gifted, but truly self-oblivious) first grader try to correct a calculus professor. It is cringeworthy. UPB is not magic, and yes, it is hard... but this guy can't even get categories right. What are the odds that he can produce a valid refutation of UPB?
What we have here is a case of someone who lacks the necessary knowledge to understand UPB, doesn't know that he doesn't know, has a big ego, and as a consequence of his fundamental ignorance and a bit of Dunning-Kruger, he ends up being in way over his head, writing nonsense.