Winot
I wholeheartedley agree with your viewpoint
Unless I missing something obvious that IT article still doesn't demonstrate the border impacts of a zero tariff UK scenario (equal treatment for all) which kind of undermines its main argument.
I think the point is that the UK could choose to have zero tariffs (and therefore no customs checks for goods going into the UK) but in practice that would be politically impossible.
What I don't know is what would happen in that theoretical scenario with goods going the other way into the EU. I'm guessing they would be zero tariff that way too, but don't know enough to say for sure.
I think the bigger problem is the non-tariff barriers (e.g. food safety) requiring checks.