The author is obviously aware of the discussions here (see the references) and refers to Joe's essay briefly without giving it all the credit it deserves. I find this statement curious:
Equivalence theory has previously been justified using approximate proofs that assume focus is set at infinity and use simplified formulae for the AFoV and DoF. Consequently, such approximate proofs fail to take into account the fact that the relationship between equivalent focal lengths and between equivalent f-numbers is actually dependent on the distance to the object plane upon which focus is set.
There is no reference and the statement is incorrect. Focused at infinity, the DOF is the hyperfocal distance and when talking about equivalence, nobody really means that. Perhaps he means is that eq. FLs are computed with infinity focus in mind but the DOF is computed with focus not at infinity. Next, Wikipedia mentions a 1976 book by Stroebel where the DOF for different formats is compared (for the first time?), and he does not mention it. Finally, there is also
this thread and
this one with more precise formulas.
Next, he claims that his proof is exact, which is questionable, at least. Nothing in optics is exact.