The question stands, why tape the headphone jack? The microphone is not inside the headphone jack.
I don't understand what he hopes to accomplish by taping the jack though; it's not like it does anything without something plugged into it.
The idea is to fool the system into having no physical microphone, and even a hacker/malware that compromises the operating system is going to have a hard time dealing with whatever soundcard firmware is responsible for making that switch in the hardware.
That does not apply to most modern computers though, and especially not anything with a four-pin combo jack (including that Macbook). Those have to be able to handle situations where normal headphones are plugged in and the internal mic is still being used, so the mic switching is entirely software on these.
Headphone/speaker switching may be in hardware, but a lot of laptops I've used under Linux allowed me to treat the headphone jack as an entirely separate audio device. I suspect the Macbook would allow the same, though I don't have a new enough one available to test. Mine's an '08 model that Sierra finally EoLed.