I can't verify if the author's attempts are even real tbh. Sounds like they were creating problems for themselves just to see how much it would cost to get sort them out. For a GmbH you also want to get an accountant and just delegate the whole process to people who can guide you before you hurt yourself.
Yeah, this reads to me like "I made some weird decisions, and now I'm upset they resulted in a weird situation." My feeling is that starting a GmbH is relatively simple, quick, and cheap, so it's not worth trying to engineer some workaround to problems that most likely didn't exist in the first place.