I also think your claim is not substantiated.
Also too add my own anecdata, this "cheat if you can - screw over the man" is a huge part of Spanish culture. That's not to say it's how everyone thinks, but every institution tries to check you're not cheating them, and of course still gets cheated.
Is it racist to say that American culture is cold and uncaring and inhuman when someone dies from a curable condition because they are too poor to afford healthcare (compared to a country with a culture of universal heathcare)?
You should perhaps rethink your definition of the word racist, a better accusation would be to say the author mispresents this cultural value or overstates any real cultural difference between western and eastern cultures in terms of the cultural idea of 'fairness vs cheating'. But to call it racist seems a bit like calling all liberals communists or calling all conservatives fascist, no? Painting with too broad a brush. That is to say, it makes sense to ask whether this assertion about these cultures and their ideas around cheating are true, but to disallow any discussion about cultural values and the different ideas of various cultures comes across as a very "the emperor's new clothes' situation" where we aren't allowed to discuss things that are immediately apparent for fear of punishment.
You are avoiding addressing any of the real arguments presented by the author by dismissing their entire piece wholesale with a casual accusation and label that tarnishes their reputation. And doing so in a casual way.