This seems... dead wrong. In the examples in the article, both comic frames function as sarcasm, because everyone involved has no illusion that anyone is going to die if they don't see the film. The irony is entirely in the speaker's statement, which everyone knows to be false, including them. People treat 'ironic insults' as sarcasm, but this only works amongst good friends who have the shared context necessary to understand the falsity of the insult. But, then socially incompetent see this and attempt it, and fail to achieve the sarcastic humour. Which is probably why people conflate sarcasm with... failed sarcasm, frankly.