Or, you know, you could optimize against providing value, and gather pagerank organically rather than adopting the mentality of the shitbirds that send me postcard spam by snail mail.
Don't pretend this tactic is anything less than gas for a race to the bottom. Is that where you want to be?
Having read the article I don't really see how this is anything other than an extremely labour intensive method of doing content spinning which is as old as the hills. There are many SEO spinning tools that allow the user this kind of granular control but which are still much easier to use for this task than excel. The quality of the article wasn't helped by the fact that it sounds like the author is (quite clearly) not a native English speaker.