I would assume this person is just doing an in-memory "NFS server" that would keep all of that state around. So it's more like a FUSE-compatible layer that speaks NFSv4 as a "front end" (since NFS clients are better than "ha ha, surprise! This FUSE backend is networked and can fail on weird ways").
I'm not sure how they chose to translate things like DELEGATE, SEQUENCE, and so on (probably just reply with an error). But for basic OPEN, READ, WRITE, etc. it's all fairly straightforward.
I had hoped they used nfs-ganesha for the NFS server / frontend, but the attributions file suggests they probably rolled their own (and thus is going to be full of bugs and immature for quite some time).