Since you mention relevance for beginners later on in your post I'd argue this isn't relevant either. This concept holds true for simple code that doesn't do advanced stuff like working with hardware. As soon as you do &variable, you get an address and can work with it. If the compiler optimized something away you never use you might as well just pretend it's in memory somewhere for the sake of a mental model that's easy to grasp. Same with passing variables via stack. A simple compiler could do it just like that.
That isn't to say the tutorial is good/not good, but these points in particular seem rather sane to me. Far from "Mastering C Pointers" at least :)
