Um, no--sorry to say, the whole three-paragraph-long core of that message, about supposed distortion above "0 dBVU" levels, is completely unfounded. Also, some of the numbers he gives seem to be just made-up numbers. The "functional 100 db of S/N" as the limit for any digital recorder might have been true in the early 1980s, but A/D converters have been available for 10 years now with an honest dynamic range 15 - 20 dB better than that.
Look, any particular piece of gear can have problems, but most digital recording equipment doesn't sound any worse--or any different--in its top 10 dB from the rest of its range. If someone has a 24-bit recorder that really and truly sounds better when you don't use the top 10 dB of its range, I'd say get it looked at by a competent technician, because it's not supposed to behave that way. Or try padding down its outputs and recording at normal levels, because you may be overloading the input stage of the equipment you were listening to it through.
--best regards