As a reason not to fit fat tyres to skinny rims it falls flat. One of the things you check when installing rim brake blocks is that they dont foul the tyre sidewall. Its obvious. And if a tyre is so soft that it hits the brake block it was already way too flat to ride on. Sheldon makes it up as he goes along sometimes.
Most mtb's are discs are they not? As I understand mtb'ers go tubeless so they can go narrower to tackle the issues that sheldon's page talks about ( not sheldon but an article on his page).
Re the narrow tyre sidewall failure, he only stated this issue for wide tyres.
Tbf he only gave his opinion, pretty much like you,I don't remember reading anything that says its gospel.
That said tho, I found his pages extremely helpful when I was a novice and I still refer to them today. Of course I'd would use yours too, but I can't find your knowledge kindly written down by googling....have you got a link please?