It’s hare-brained. The article is over-egging the pudding. They haven’t established a justification, and the author’s claim that this visualisation helped them

It’s hare-brained. The article is over-egging the pudding. They haven’t established a justification, and the author’s claim that this visualisation helped them arrive at a clearer understanding is rather undermined by the category errors they make in the course of trying to geeksplain D.E. from first principles. What’s more they’ve represented only one very simple transaction. God knows how they’re going to gain from a graph-based visualisation of something more abstract e.g. dissimilar tax and book depreciation, adjustments for gains/losses on foreign exchange, allocation of franked dividends, PAYG, holding of amounts in trust for other parties, partial recognition of deferred revenue and so forth.