Saying humans can do something that could never be built artificially is, imho, magical thinking.
If you want to prove that computers can never "understand" like a human can, you would have to prove that nothing that we can ever build with our hands and doesn't involve biological cells can ever do the same things the human brain can.
> Now according to this nice computer-reductionalist view, anything which does any dance is understanding a language as long as it produces results which are indistinguishable from a human's responses
Who says that? More stuff inside is needed for understanding it, than just input and output. That doesn't stop a complex enough computer from doing that. The brain can do it (at least I experience mine can), so some other (even non-biological) network could too.