It's a statement for sure. It's a statement that their so-called requirement that "Authors are required to make materials, data, code, and associated protocols

It's a statement for sure. It's a statement that their so-called requirement that "Authors are required to make materials, data, code, and associated protocols promptly available to readers without undue qualifications." is actually just a suggestion. It's a statement that their requirement that papers pass a peer review stage is just a suggestion, you don't actually have to provide information to the reviewers that would be necessary for them to review the work. If your pockets are deep enough and/or your work is compelling enough, you can ignore those requirements. In modern society, that seems obvious, but people like to think that academia is ideologically motivated and immune to this kind of thing.