It's a basic principle of security. Each account represents one person so that you have a full audit of who did what by watching the activity of a given user account. If everything is run as "devops" user for example, you have no idea who actually performed a given task. Was it Bill, or was it an automated job? PCI-DSS requirements also affect your model for user accounts (hint: shared users are often not compliant).
From the perspective of a sysadmin, this article has a lot of issues and it's inadvisable to follow its recommendations. Who doesn't use a hardware firewall? Who exposes ssh to the internet (requiring fail2ban) when a VPN server is much more secure and easier to use? Setting up an LDAP server is really easy and costs nothing. There's no excuse for shared accounts.
From the perspective of a sysadmin, this article has a lot of issues and it's inadvisable to follow its recommendations. Who doesn't use a hardware firewall? Who exposes ssh to the internet (requiring fail2ban) when a VPN server is much more secure and easier to use? Setting up an LDAP server is really easy and costs nothing. There's no excuse for shared accounts.