If you read read to the bottom someone who claims to be a driver engineer says it's tosh and that Nvidia just have a better oprimised driver. That sounds more likely than the confused argument in the OP.
The 2nd person is mostly right but is missing what nVidia is actually doing and is kind of right that nVidia have a software scheduler of sorts on top of their hardware one - they are intercepting some DX11 API functions that are the last bit in the chain between the API and the GPU driver and optimising how those functions work so when the data does hit the GPU driver it is better optimised and threadable in a way it never was before.
First person is also broadly right just has a couple of things the wrong way around.