I would disagree with this specific part. Capabilities and needs are essentially about things that need to be done - they are verbs. Users and components are actual or virtual things - they are nouns. I and former colleagues have discussed this in an article published here https://keith-notes.blogspot.com/2023/07/iso-15288-and-technical-maturity.html, which is based on Collyer, K.; Wright, L.; Hall, A., 2021 ‘Making the technical processes work for you – a new perspective’ In: INCOSE UK Annual Systems Engineering Conference (ASEC) 2021, Ilminster, UK: INCOSE UK

Having said that, I think this is a very good article and deserves wider circulation.