The SAP states that the values of the constants of the laws of physics are so fantastically, improbably finely tuned to allow the existence of matter and life, that it seems highly likely that these values were predesigned.
Even if you accept this (and it’s worth noting that only the tiniest sliver of our universe is hospitable to our kind of intelligent life), it just pushes the question back one level. If our universe was created, then whoever created it must have also grown up in a universe that could spawn intelligent life. Would that universe need to have had its variables tuned as well?
This is just a repackaging of a standard argument that adds complexity while explaining nothing.