One short rebuttal I found particularly understandable to a layperson comes from a prominent economist (not a virologist), pointing out a few considerations that Matt’s piece appears to give insufficient credence to:
https://www.themoneyillusion.com/case-closed-2/
There’s also the twitter thread by one of the original research article coauthors, but I actually found that harder to evaluate as a layperson.
In particular: 1. Matts piece may overweight how much of a coincidence the virus emerging in Wuhan was if it were zoonotic 2. Matt’s piece may underweight the coincidence of emerging at a live animal market if it were a lab leak 3. Matt’s piece underweights the finding that the market hosted both the original A and B variants